List  I List II (a) ABC Analysis (i)Dividend Decision (b) Walter Model (ii) Capital Budgeting Decision (c) Capital Rationing (iii) Capital Structure Decision (d) Net Operating Income Approach (iv) Working Capital Management Decision

Applications were received for 3,000 shares and pro-rata allotment was made on the applications of 2,400 shares. If A has been allotted 40 shares, how many shares he must have applied for?