Direction: In the questions given below are two statements labelled as Assertion (A) and Reason (R). In the context of the two statements, which one of the following is correct? Assertion (A) Business process re-engineering is aimed at minimising cost of resource Reason (R) Resource for business are decreasing at faster rate. Codes

• A. Both A and R are true and R is the correct explanation of A
• B. Both A and R are true, but R is not the correct explanation of A
• C. A is true, but R is false
• D. A is false, but R is true