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) Understanding in detail existing business processes is key to banchmarking. Reason (R) Banchmarking set an implicit target for the management. 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