One of the Major Drawbacks of the Inventory-Turnover Ratio Is

One of the major drawbacks of the inventory-turnover ratio is that:

A) Inventories are an across variable while sales are a through variable.
B) Inventories are a through variable while sales are an across variable.
C) Sales are measured at costs while inventories are measured in terms of market prices.
D) It includes only quick assets.
E) It includes only current liabilities.