Why Would a Retailer Measure Direct Product Profitability (DPP)

Why would a retailer measure direct product profitability (DPP) ?

A) because DPP is highly correlated with the gross margin on a product
B) because handling expenses are negligible compared with gross margin
C) because handling costs can make products less profitable
D) because gross margin on a product is too difficult to measure accurately
E) because DPP removes the impact of paperwork expenses