Match the following:

List-I (Items)	List-II (Applications)
a. Additional Value	1. $$\frac{{{\text{Proposed Expenditure}}}}{{{\text{Contribution per units}}}}$$
b. MOS	2. Total sales - B.E. sales
c. MOS (in percent)	3. $${\text{Profit}} \div \frac{{{\text{Contribution}}}}{{{\text{Sales}}}}$$
d. Sales (in Rs.)	4. $$\frac{{{\text{FC}} + {\text{Profit}}}}{{1 - \frac{{{\text{VC}}}}{{{\text{Sales}}}}}}$$

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

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

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

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

Answer: Option C