Which one of the following statement is true? June 13, 2021 by admin Question: Which one of the following statement is true? A. Abnormal cost is not controllable B. Financial Expenses are included in Cost Sheet C. All overheads changes with the change in volume and in the same proportion. 28 D. Primary packing is an item of prime cost. Answer» d. Primary packing is an item of prime cost. Note: The above multiple-choice question is for all general and Competitive Exams in India.