Match List-I (Costing) with List-II (Industry where applicable)

List I List II
A. Batch Costing I. Oil Industry
B. Joint Cost II. School
C. Operating Cost III. Pharma Industry
D. Process Costing IV. Refineries

Choose the correct answer from the options given below:

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

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