To find the revenue effect of growth, calculate the revenue for 2013 (11,000 units * $50 = $550,000) and 2014 (12,500 units * $50 = $625,000). The difference between these two figures is $75,000. This represents the increase in revenue attributable solely to the growth in the number of units sold, assuming the selling price remains constant.

To calculate the cost benefit or impact resulting from price recovery, we determine the difference in price per unit and multiply it by the volume of units. The formula is (Price in 2014 - Price in 2013) multiplied by the number of units. Here, ($11 - $9) * 30,000 equals $2 * 30,000, which results in a total cost impact of $60,000.

Overstating closing inventory reduces the Cost of Goods Sold, thereby inflating net profit and retained earnings for 2011-2012. Since this closing inventory becomes the opening inventory for 2012-2013, the higher opening stock increases the Cost of Goods Sold for the following year, resulting in lower net profit and understated retained earnings for 2012-2013.

To calculate the cost benefit or impact resulting from price recovery, we determine the difference in price per unit and multiply it by the volume of units. The formula is (Price in 2014 - Price in 2013) multiplied by the number of units. Here, ($11 - $9) * 30,000 equals $2 * 30,000, which results in a total cost impact of $60,000.

Benchmark total factor productivity is calculated by taking the output produced in the current year (2014) and dividing it by the cost of inputs that would have been required to produce that output using the efficiency standards or cost structures of the base year (2013). This allows management to isolate the impact of productivity improvements from changes in input prices.

To find the revenue effect of growth, calculate the revenue for 2013 (11,000 units * $50 = $550,000) and 2014 (12,500 units * $50 = $625,000). The difference between these two figures is $75,000. This represents the increase in revenue attributable solely to the growth in the number of units sold, assuming the selling price remains constant.

Under Section 55 of the Companies Act 2013, a company is prohibited from issuing preference shares that are redeemable after a period exceeding twenty years from the date of issue. This regulation ensures that companies maintain a structured capital redemption schedule for their preference shareholders.

The maturity date is determined by adding the three-month term to the drawing date, which results in April 1, 2013. According to the Negotiable Instruments Act, three days of grace are added to the nominal due date. Therefore, April 1 plus three days of grace equals April 4, 2013.

The year 2012 was a leap year, so February had 29 days. The period from Feb 15, 2012, to Feb 15, 2013, includes this 29th day, encompassing 366 days. 366 days equal 52 weeks and 2 odd days. Wednesday + 2 days = Friday.

The correct answer is **B) Office Vista**. Microsoft Office is a suite of productivity software. Over the years, Microsoft has released various versions of Office, typically named either with a year (e.g., Office 2007, Office 2010, Office 2013, Office 2016, Office 2019, Office 2021) or a specific codename and year (e.g., Office XP, Office 2000, Office 365). Office XP was a legitimate version released in 2001. Office 2007 was also a valid and widely used version. "Office Vista," however, is not a recognized or released version of Microsoft Office. Windows Vista was an operating system released by Microsoft, and while there were Office 2007 versions that could run on Windows Vista, there was no specific software product called "Office Vista." Therefore, Office Vista is the invalid version among the choices provided. Since Office XP and Office 2007 are valid, option D, "None of above," is incorrect.