Willie Nelson's Boots uses the conventional retail method to estimate ending inventory. Cost data for the most recent quarter is shown below:

Willie Nelson's Boots uses the conventional retail method to estimate ending inventory. Cost data for the most recent quarter is shown below:



(cost, retail)
beginning inventory:(46,000; 63,000)
net purchases:(154,000; 215,000)
net markups: (0; 22,000)
net markdowns: (0; 35,000)
net sales: (0; 220,000)

The conventional cost-to-retail percentage (rounded) is:



A. 82.6%.
B. 66.7%.
C. 71.9%.
D. 75.5%.


Answer: B. 66.7%.


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