Match the items of List - II with List - I ; and choose the correct code :List - I(Critical Control Standards)List - II(Critical Points(a) Physical standards(i) Material cost per unit(b) Cost standards(ii) Labour hours per unit of output(c) Revenue standards(iii) Timing of production(d) Program standards(iv) Average sales per customer

• A. (a) - (ii), (b) - (i), (c) - (iv), (d) - (iii)
• B. (a) - (ii), (b) - (i), (c) - (ii), (d) - (iv)
• C. (a) - (i), (b) - (ii), (c) - (iv), (d) - (iii)
• D. (a) - (iv), (b) - (i), (c) - (iii), (d) - (ii)