3.
The per unit expense of the . . . . . . . . portion factory overhead varies with the volume of production while . . . . . . . . portion remains the same with volume.

5.
Study the following statements and mark your answers:
Wage Incentive Plans have the following objects:
I. Increasing worker's morale
II. Lowering unit cost
III. Lowering capital cost
IV. Lowering depreciation charges

9.
An unfavourable material usage arises because of: