Service Retailers,as Opposed to Tangible Goods Retailers,need to Recognize All

Service retailers,as opposed to tangible goods retailers,need to recognize all of the following except:

A) Profit after labor costs replaces gross margin as a key financial measure.
B) Personal selling often will be needed.
C) Exact prices can be quoted to customers.
D) Adjustment policies are needed since returns are not possible.
E) Supervisors must be able to assess the quality of service that is provided to customers.