In the following question, four groups of three numbers are given. In each group the second and third number are related to the first number by a Logic/Rule/Relation. Three are similar on basis of same Logic/Rule/Relation. Select the odd one out from the given alternatives.
Calculate the accounting profits for a firm, if its economic profits for the year are Rs 60 crores, total implicit costs are Rs 18.5 crores and total explicit costs are Rs 35 crores