Assertion (A): From the marginal costing approach point of view, the marginal cost is compared with the purchase price.
Reason (R): If the marginal cost is less than the purchase price, it should be purchased rather than manufactured.

A. Both (A) and (R) are correct

B. (A) is correct, but (R) is incorrect

C. (A) is incorrect, but (R) is correct

D. Both (A) and (R) are incorrect

Answer: Option B