【答案】D。
解析：Total kg-km = 356,000kg×7,800km = 2,776,800,000 kg-km
Cost per kg-km = 8,330,400/2,776,800,000 = $0.003 per kg-km
知识点：Service costing (Chapter 10 Job, batch and service costing)
【答案】B。
解析：
| Client | Lily | Lucy | Lisa | Total |
| Weights of goods delivered (kilograms) | 680 | 300 | 500 | 1,480 |
| Distance covered (kilometres) | 400 | 1,200 | 500 | 2,100 |
| Kg-km | 272,000 | 360,000 | 250,000 | 882,000 |
Cost per kilogram-kilometre = $13,230/882,000= $0.015 per kg-km
知识点：Service costing (Chapter 10 Job, batch and service costing)
