Assertion (A): Classification is the process of arranging items in groups and sub groups according to common characteristics.
Reason(R): Materials should be classified according to the nature or the purpose to be fulfilled hence useful for identification, storage, ordering and accounting of materials for costing purposes.
a) A and R both are incorrect but R is the correct explanation of A.
b) A is Incorrect but R is Correct.
c) A is correct but R is incorrect.
d) A and R both are correct and R is the correct explanation of A
