31.
Bad debt is an example of ________.

32.
Variable cost per unit ________.

33.
Increase in total variable cost is due to ________.

34.
An example of fixed cost ________.

35.
The process of allocating and apportioning the costs on suitable basis to all the departments is _______.

36.
The process of redistribution of service department costs to production departments is ________.

37.
Depreciation of plant can be apportioned on the basis of ________.

38.
Indirect materials can be apportioned on the basis of ________.

39.
A cost unit is ________.

40.
Factory overhead is also called as ________.