Royalty paid on units produced ?20,000, Hire Charges of equipment used for production ?2,000, Design charges ?15,000, Software development charges related to production ?22,000. The Direct Expenses is:

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C. Internal Audit, Operational Audit and other related issues 25%
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Royalty paid on units produced ?20,000, Hire Charges of equipment used for production ?2,000, Design charges ?15,000, Software development charges related to production ?22,000. The Direct Expenses is: