Match the following.

List-I	List-II
a. Cost control purposes	1. . . . . . is a predetermined cost
b. Standard cost	2. Responsibility accounting fixes responsibility for . . . . .
c. Integrates	3. Cost accounting guides future . . . . .
d. Production policies	4. Budgeting system . . . . . key managerial functions.

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

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

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

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

Answer: Option B