Given below are two statements, one labelled as Assertion (A) and other labelled as Reason (R) Select the correct answer:
Assertion (A) Classical theory views organisation as a formal structure of authority based on universal principles.
Reason (R) Classical theory views human beings who run an organisation as mere cogs in the machine.

A. Both A and R are true and R is the correct explanation of A

B. Both A and R are true, but R is not the correct explanation of A

C. A is true, but R is false

D. A is false, but R is true

Answer: Option B