Match the following:

List-I (Items of BEP)	List-II (Formula)
a. BEP	1. $$\frac{{{\text{FC}}}}{{{\text{P/V Ratio}}}}$$
b. Contribution	2. Sales × P/V Ratio
c. Margin of safety	3. $$\frac{{{\text{Profit}}}}{{{\text{P/V Ratio}}}}$$
d. Calculation of changes in BEP if non-variable costs are increased/decreased	4. $$\frac{{{\text{Change in Non-variable Costs}}}}{{{\text{P/V Ratio}}}}$$

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

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

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

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

Answer: Option C