Under the Retail Method,the Cost of Ending Merchandise Inventory of a Business

Under the retail method,the cost of ending merchandise inventory of a business is estimated by using its ratio of the ________.

A) goods available for sale at retail to the goods available for sale at higher of cost or market
B) goods available for sale at cost to the beginning merchandise inventory
C) goods available for sale at retail to the beginning merchandise inventory
D) goods available for sale at cost to the goods available for sale at retail