Match the following columns

Column I	Column II
a. All actual expenses in cash and kind incurred in production by owner	1. Cost - B1
b. Cost - A1 + rent paid for leased in land	2. Cost - A1
c. Cost - B1 + rental value of owned land and rent paid for leased-in land	3. Cost - A2
d. Cost - B1 + imputed value of family labour	4. Cost - B2
	5. Cost - C1

A. a-1, b-2, c-3, d-4

B. a-2, b-3, c-4, d-1

C. a-3, b-4, c-2, d-1

D. a-2, b-3, c-4, d-5

Answer: Option D