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1. Match List I (Terminology used in plant economics) correctly with List II (Factor) and select your answer using the codes given below : List I List II a) Lang factor for a chemical plant 1. Ratio of gross annual sales to the fixed capital investment. b) Depreciation 2. Ratio of capital investment to the delivered cost of major equipment. c) Break-even point 3. It figures in the calculation of income tax liability on cash flows from an investment. d) Turnover ratio 4. It is the point of intersection of total cost and sales revenue.