Consider the statements with respect to the degree of accuracy in estimating.Assertion (A): The accuracy to be observed in preparing an estimate depends on the rate of the item and unit of payment.Reason (R): The higher the rates the greater should be the accuracy with which the quantities are calculated.

• A. Both A and R are true and R is the correct explanation of A.
• B. Both A and R are true and R is not the correct explanation of A.
• C. A is true but R is false.
• D. A is false but R is true.