लेखांकन और माल-सूची प्रबंधन में, सामग्रियों को मुख्य रूप से निम्नलिखित में से किस रूप में माना जाता है?

Given below are two statements, one labelled as Assertion (A) and the other as Reason (R): Assertion (A): A higher Profit-Volume (P/V) ratio indicates greater profitability potential. Reason (R): P/V ratio measures contribution earned per rupee of sales. Choose the correct answer from the options given below:

The cost variance that arises specifically due to abnormal idle time is classified under: