Match the following.

List-I	List-II
a. Absorption costing	1. . . . . . . . . is a logical extension of marginal costing.
b. Fixed expenses	2. . . . . . . . . is a valuable adjust to standard costing and budgetary costing.
c. Marginal costing	3. Contribution = . . . . . . . . + Profit.
d. Break-even analysis	4. . . . . . . . . is not very helpful in taking managerial decisions.

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

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

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

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

Answer: Option A