Marginal costing and Absorption costing are the same. For decision making, absorption costing is more suitable than marginal costing Cost-volume-profit relationships also denote break-even point. Marginal costing is based on the distinction between fixed and variable costs. Which of the following combinations gives true statements with regard to above? Codes:

Reason (R): But the major thrust of course, is on the management of current assets; because current liabilities arise in the context of current assets.  

List  I List II (a) Interest is a deductible expense (i) Cost of debt capital (b) Realised-yield approach (ii) Cost of equity capital (c) Extended-yield approach (ii) Retained earnings (d) Dividend capitalization approach (iv) Cost of preference share capital