Match the group of List-I with those of List-II and choose the correct answer

List-I	List-II
a. Direct wages	1. Factory expenditure
b. Packing	2. Prime cost
c. Depreciation	3. Sales cost
d. Legal expenses	4. Office expenses

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

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

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

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

Answer: Option B