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