Match the items of List I with List II and choose the correct answer of combination.
| List-I (Critical Control Standards) | List-II (Critical Points) |
| a. Physical standards | 1. Material cost per unit |
| b. Cost standards | 2. Labour hours per unit of output |
| c. Revenue standards | 3. Timing of production |
| d. Program standards | 4. Average sales per customer |
A. a-2, b-1, c-4, d-3
B. a-2, b-1, c-3, d-4
C. a-1, b-2, c-4, d-3
D. a-4, b-1, c-3, d-2
Answer: Option A
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