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Question
Which of the following relationship is not correct is case of a chemical process plant ?
Options:
A .  Manufacturing cost = direct product cost + fixed charges + plant overhead costs
B .  General expenses = administrative expenses + distribution & marketing expenses
C .  Total product cost = manufacturing cost + general expenses
D .  Total product cost = direct production cost + plant overhead cost.
Answer: Option D
Answer: (d).Total product cost = direct production cost + plant overhead cost.

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