126.
. . . . . . . . is concerned with discovery of facts concerning a job and . . . . . . . . is concerned with ascertaining the money value of a job.

128.
Consider the data below and answer the questions based on it.
Factory Expenses = Rs. 30000
Administrative Expenses = Rs. 20000
Labour Cost = Rs. 25000
Materials = Rs. 35000
Selling Expenses = Rs. 10000
Ascertain the prime cost with the help of the given cost data.