Which one of the following statement is true? / » Fundamentals of Costing solved MCQs / 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.