question_answer

Match the following

List I		List II
A.	Variable costing	1.	Absorption costing
B.	Valuation of stock is higher	2.	Fixed costs excluded from inventory valuation
C.	Marginal and differential costs are same	3.	Marginal costing
D.	Marginal costing	4.	No change in fixed cost

Codes

A)          A\[\to \]3, B\[\to \]4, C\[\to \]1, D\[\to \]2   

B)  A\[\to \]3, B\[\to \]1, C\[\to \]4, D\[\to \]2

C)  A\[\to \]4, B\[\to \]3, C\[\to \]1, D\[\to \]2

D)  A\[\to \]4, B\[\to \]3, C\[\to \]2, D\[\to \]1