Utilities cost in the operation of chemical process plant comes under the

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Pick out the wrong statement :

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.

P is the investment made on an equipment, S is its salvage value and n is the life of the equipment in years. The depreciation for the m^th year by the sum-of-year-digit method will be

An investment of Rs. 1000 is carrying an interest of 10% compounded quarterly. The value of the investment at the end of five years will be

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

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