How Should the Following Costs Affect a Retailer's Inventory Valuation

Short Answer

How should the following costs affect a retailer's inventory valuation? $\begin{array}{lcc} & \text { Freight-in } & \text { Interest on Inventory Loan } \\\text { a. } & \text { Increase } & \text { No effect } \\b.&\text { Increase } & \text { Increase } \\ c.&\text { No effect } & \text { Increase } \\d.&\text { No effect } & \text { No effect }\end{array}$