Match List - I with List - IL. 

List I

(Cost) 

List II

(Examples) 

(A)

Hidden Cost 

(I)

Payroll payments 

(B)

Semi-Variable Overhead Cost 

(III)

Pilferage in delivery points  

(C)

Food Cost 

(III)

Loss due to repair and maintenance 

(D)

Labour Cost 

(IV)

Loss due to spillage

Choose the correct answer from the options given below : 

1
(A) - (IV), (B) - (III), (C) - (II), (D) - (I)
2
(A) - (IV), (B) - (III), (C) - (I), (D) - (II)
3
(A) - (III), (B) - (II), (C) - (IV), (D) - (I)
4
(A) - (II), (B) - (I), (C) - (IV), (D) - (III)

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