सूची-I में वर्गीकरण के आधार को सूची-II में उनके संबंधित लागत प्रकारों के साथ सुमेलित कीजिए: सूची-I (वर्गीकरण का आधार) A. प्रकृति द्वारा B. कार्य द्वारा C. व्यवहार द्वारा D. नियंत्रणीयता द्वारा सूची-II (लागत के प्रकार) I. नियंत्रणीय / अनियंत्रित II. प्रत्यक्ष / अप्रत्यक्ष III. निश्चित / परिवर्तनीय / अर्ध-परिवर्तनीय IV. उत्पादन / प्रशासनिक / बिक्री / वितरण नीचे दिए गए विकल्पों में से सही उत्तर चुनिए:

Match the types of standards used in standard costing in LIST-I with their specific characteristics and functional descriptions in LIST-II: LIST-I (Type of Standard) A. Ideal Standards B. Normal Standards C. Basic Standards D. Current Standards LIST-II (Description) I. Predetermined costs maintained without change over long durations to facilitate historical trend analysis. II. Achievable levels established under efficient operating conditions that allow for reasonable wastage and downtime. III. Perfection-based benchmarks assuming optimal operating conditions with zero allowance for inefficiency or wastage. IV. Short-term benchmarks established for a specific period and revised frequently to reflect immediate conditions. Choose the correct answer from the options given below:

Match the specific cost variances in LIST-I with the management departments or personnel primarily responsible for their control and occurrence in LIST-II: LIST-I (Cost Variance) A. Material Price Variance B. Material Usage Variance C. Labour Rate Variance D. Labour Efficiency Variance LIST-II (Responsible Personnel) I. Production Manager II. HR / Personnel Department III. Purchasing Manager IV. Works Manager Choose the correct answer from the options given below: