Match the following.

List-I	List-II
a. Performance budgeting	1. Fixed budget
b. Zero base budgeting	2. Production oriented
c. Summary of all functional budgets	3. Jimmy Carter
d. Remain unchanged irrespective of level of activity actually attained	4. Master budget

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

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

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

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

Answer: Option D