Reason (R): Future costs are taken into consideration in budgeting and standard costing.
In the above two statements, which one alternative of the following is correct?
Both (A) and (R) are correct and (R) is the Reason for (A).
Both (A) and (R) are correct and (R) is not the Reason for (A)
(A) is correct, but (R) is wrong.
(A) is wrong, but (R) is correct.