All of the Following Are Primary Indicators of the Functional

All of the following are primary indicators of the functional currency of a group EXCEPT:

A) The currency that mainly influences sales prices for goods and services.
B) The currency of the country whose competitive forces and regulations mainly determine the sales prices of its goods and services.
C) The currency in which receipts from operating activities are usually retained.
D) The currency that mainly influences labour, material and other costs of providing goods or services.