Match the following.

List-I	List-II
a. Classification of costs into fixed and variable costs	1. Contribution
b. Difference between sales and variable costs	2. P/V ratio
c. Both fixed and variable costs are charged to product	3. Marginal costing
d. Relative profitability	4. Absorption costing

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

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

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

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

Answer: Option C