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?
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