
Let's analyze the ordering of expenses for both sectors:
Food Industry: \[ \text{1st: Raw Material}>\text{2nd: Other Expenses}>\text{3rd: Salaries and Wages} \]
Machinery Industry: \[ \text{1st: Raw Material}>\text{2nd: Other Expenses}>\text{3rd: Salaries and Wages} \] So, in both sectors, 'Salaries and Wages' is the **third largest** expense item. \[ {\text{(d) Food \& Machinery}} \]




