81.
Direct labour means ________.

82.
The type of process loss that should not affect the cost of inventory value is _________.

83.
If the actual loss is more than the estimated normal loss, then it is _________.

84.
Direct material Rs 25,000 and wages Rs 15,000 and direct expenses Rs 5,000 What would be the factory cost if factory overhead rate is 20%.

85.
Overvaluation of opening stock in financial accounting results ________.

86.
Under absorption of overhead expenses in cost accounting results in _________.

87.
________ refers to the verification of cost accounts and check on the adherence to the cost accounting plan.

88.
Direct material is a ________.

89.
________ is a preventive function.

90.
Operating costing is more suitable for ________ industries