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Economics, Accounting & Business: Post your doubts here!

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HELP NEEDED
BUSINESS PAPER 32 2010
QUESTION 5A
why the answer is 60 and 56
while i am getting 80 and 61.6
please help
 
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View attachment 48920

In the ms the answer is B but isnt money recognised as capital?
My 2 cents is that money is not inherently needed to start a firm.You can produce crops by simply irrigating and farming free of cost.The capital goods like farming machinery etc are included in capital,but money itself is not necessary,so long as you have the particular resources..
 
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