Directions: Read the following statements in each question and select the correct answer from the given codes below Assertion (A) A budget is a plan which quantifies future facts and figures. Reason (R) A budget is a control device from which deviations can be taken care of.

• 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