Match the items of List-I with the items of List-II and choose the correct answer.

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. Programme 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