The denominator for the current periods cost-to-retail percentage is:
A.	$ 96,300.
B.	$ 73,300.
C.	$101,000.
D.	$ 81,500.
Answer:B
The denominator for the current periods cost-to-retail percentage is:
A.	$ 96,300. B.	$ 73,300. C.	$101,000. D.	$ 81,500.