Under the retail method, the denominator in the cost-to-retail percentage does not include:
A.	Purchases.
B.	Purchase returns.
C.	Abnormal shortages.
D.	Freight-in.
Answer:D
Under the retail method, the denominator in the cost-to-retail percentage does not include:
A.	Purchases. B.	Purchase returns. C.	Abnormal shortages. D.	Freight-in.