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試卷名稱：108年 - 109東吳大學_碩士班招生考試_會計學系：中級會計學#111293
年份：108年
科目：研究所、轉學考(插大)◆中級會計學
21. The DD Store uses the lower of average cost or market retail inventory method to determine its ending inventory. The accounting records for the current year for DD contained the following information:
In addition, the accounting records for DD disclosed that freight-in charges were $4,500 and sales returns were $2,833. What is the cost-to-retail percentage to be used for ending inventory calculations?
(A) 75.0%
(B)76.9%
(C) 71.4%
(D)73.2%