If a Cost Complement Is 0.55,that Means ________

If a cost complement is 0.55,that means ________.

A) a firm has a gross margin of 55 percent
B) 55 cents of each retail sales dollar is made up of merchandise cost
C) stock shortages are 45 percent of sales
D) the cost of merchandise available for sale in a time period represents 55 percent of its retail value