DIRECTIONS: In each of these questions a disarranged sentence is given in which words or phrases are lettered P, Q, R and S. You are to arrange these to form a meaningful sentence. P: in the budget is artificial Q: but there is some merit in it R: as distinct from consumption S: the bifurcation of plan and non-plan funds T: in so far as it focuses attention on development expenses

• A. PRQTS                       
• B. SQRPT
• C. RTSQP                       
• D. SPQTR