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. |