Pick out the wrong statement.

[A].	The annual depreciation rate for machinery and equipments in a chemical process plant is about 10% of the fixed capital investment.
[B].	Annual depreciation rate of buildings in a chemical plant is about 3% of its initial cost.
[C].	Insurance rates on annual basis in a chemical plant may be about 1% of the fixed capital investment.
[D].	In a chemical industry, research and development cost amounts to about 15% of net sales realisation (NSR).

Answer: Option D

Explanation:

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