31.
Number of worker employed is used as basis for the apportionment of ________.

32.
Fixed cost per unit increases when _______.

33.
The process of grouping of costs according to some common characteristics ________.

34.
Which of the following is an example of semi-variable cost?

35.
Fire insurance of stock can be apportioned on the basis of ________.

36.
Appropriate basis for apportionment of material handling charges is ________.

37.
Recreation expenses in factory are apportioned on the basis of ________.

38.
Charging output with overhead at reasonable rate is called ________.

39.
Comprehensive machine hour rate includes ________.

40.
In labour oriented manufacturing industry which method of overhead absorption is suitable?