Match the following.

List-I	List-II
a. Marginal cost	1. . . . . . . . . = Contribution ÷ Sales
b. P/V ratio	2. Contribution = Selling price - . . . . . . . .
c. Profit	3. . . . . . . . . = Sales (1 - P/V ratio)
d. Variable costs	4. Margin of safety = . . . . . . . . ÷ P/V ratio

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

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

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

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

Answer: Option C