Match the following

List-I (Ratios for the Measurement of the Effectiveness of Inventory Management)	List-II (Formula)
a. Spare Parts Index	1. $$\frac{{{\text{No}}{\text{. of Time out of Stock}}}}{{{\text{No}}{\text{. of Time Requistioned}}}}$$
b. Compare progress with plans	2. $$\frac{{{\text{Cost of Goods Sold}}}}{{{\text{Average Inventory at Cost}}}}$$
c. Out of Stock Index	3. $$\sqrt {\frac{{2{\text{D}}{{\text{C}}_0}}}{{{{\text{C}}_{\text{i}}}}}} $$
d. EOQ	4. $$\frac{{{\text{Value of Spare Parts Inventory}}}}{{{\text{Value of Capital Equipment}}}}$$

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

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

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

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

Answer: Option D