Directions: Read the following statements in each question and select the correct answer from the given codes below Assertion (A) Planning is concerned with human element in the organisation. Reason (R) Directing has also been called interpersonal aspect of Management.

• 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 true explanation of A
• C. A is true, but R is true
• D. A is false, but R is true