131.
Bad debt is an example of ________.

132.
Variable cost per unit ________.

133.
Increase in total variable cost is due to ________.

134.
An example of fixed cost ________.

135.
The process of allocating and apportioning the costs on suitable basis to all the departments is _______.

136.
The process of redistribution of service department costs to production departments is ________.

137.
Depreciation of plant can be apportioned on the basis of ________.

138.
Indirect materials can be apportioned on the basis of ________.

139.
A cost unit is ________.

140.
Factory overhead is also called as ________.