Select the correct code of the Assertion (A) and Reasoning (R):

Assertion (A): Companies should measure the profitability of their products, territories, customer groups, segments, trade channels and order sizes.

Reasoning (R): Measure of profitability helps companies determine whether to expand, reduce, or eliminate any product or marketing activities to ensure profitability control.

Code:

1
Both (A) and (R) are correct and (R) is the right explanation of (A).
2
Both (A) and (R) are correct but (R) is not the right explanation of (A).
3
(A) is correct but (R) is incorrect.
4
(R) is correct but (A) is incorrect.

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