14. Labour is a resource which is used involved in every stage of production, either it is manufacturing or assembling, it affects production directly on indirectly.
19. In commerce subjects like O.C & S.P, Capital means finance or company's capital.
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23. 2) Risk Bearing Function-: Entrepreneur has to bear risks and uncertainties. For facing uncertainties he may get profit or may incur loss. This is the 'Risk Bearing Function' and entrepreneur is the risk bearer.