Match the following.

List-I	List-II
a. Management audit	1. Calculation of profits at different activity levels
b. Ratio analysis	2. Estimate for one time is prepared
c. Break even analysis	3. It is not bounded by any law
d. Critical point control	4. Computation of ratios for further analysis

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

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

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

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

Answer: Option B