If an item qualifies as raw materials, it is classified as O a. It is in the sales depot kept ready for sale O b. It has been produced completely Oc. It is goods on hand to be used in the production O d. It is in the process of production As per physical capital maintenance, the profit earned by the entity when O a. Opening Net worth is > than closing Net worth of the entity O b. Closing Productive capacity > Opening Productive capacity of the entity Oc Closing Financial capacity is > Opening Productive capacity of the entity O d. Closing Net worth is > Opening Net assets of the Entity