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 :

In a manufacturing industry, break-even point occurs when

The total capital investment for a chemical process plant comprises the fixed capital investment and the