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 Match List I with List II and select the correct answer using the codes given below the lists:                           

         List – I

         (A) Interest on capital

         (B) Direct labour

         (C) Water and electricity

         List-II

         1. Variable         

         2. Semi-variable

         3. Fixed

         Codes:

      A        B         C        

(a) 3        1          2

(b) 2        1          3

(c) 3        2          1

(d) 2        3          1

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