Match List I (Terminology used in plant economics) correctly with List II (Factor) and select your answer using the codes given below :
| List I | List II |
|
a) Lang factor for a chemical plant |
1. Ratio of gross annual sales to the fixed capital investment. |
| b) Depreciation |
2. Ratio of capital investment to the delivered cost of major equipment. |
| c) Break-even point |
3. It figures in the calculation of income tax liability on cash flows from an investment. |
| d) Turnover ratio |
4. It is the point of intersection of total cost and sales revenue. |
Match List I correctly with List II and select your answer using the codes given below :
| List I | List II |
| a) Capitalized cost |
1. Comparing alternative investment choices |
| b) Unamortized value | 2. Updating cost data of equipment |
| c) Pay-out period | 3. Profitability evaluation |
| d) Cost index | 4. Cost accounting |
| 5. Replacement decisions | |
| 6. Working capital |