Pick out the wrong statement.

Pick out the wrong statement..

[A].	Longer tubes are less expensive per unit heat transfer area as compared to shorter tubes.
[B].	A cost index is merely a number for a given year showing the cost at that time relative to a certain base year.
[C].	Turn over ratio of a chemical plant is the ratio of gross annual sales to the fixed capital investment.
[D].	Plates with butt welded joints are less expensive compared to lap welded joints, because squaring of plates is not necessary.

Answer: Option D

Explanation:

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