Use the Following Information for Questions

Use the following information for questions.
Plank Co.uses the retail inventory method.The following information is available for the current year.
-If the ending inventory is to be valued at approximately lower-of-average-cost-or-net realizable value, the calculation of the cost ratio should be based on cost and retail of

A) $300,000 and $430,000.
B) $300,000 and $428,000.
C) $373,000 and $550,000.
D) $378,000 and $552,000.