Match the following:

List-I (Items)	List-II (Applications)
a. Profit	1. Sales - (VC + FC)
b. Margin of safety	2. $$\frac{{{\text{FC}} + {\text{Profit}}}}{{{\text{Sales}} - {\text{VC}}}}$$
c. Sales in Rs.	3. $$\frac{{{\text{FC}} + {\text{Profit}}}}{{1 - \frac{{{\text{VC}}}}{{{\text{Sales}}}}}}$$
d. Contribution margin per unit	4. $$\frac{{{\text{Fixed Cost}}}}{{{\text{BEP in units}}}}$$
	5. Profit + TFC

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

B. a-1, b-5, c-2, d-4

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

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

Answer: Option B