Use the Following Information for Questions 125 Through 129

Multiple Choice

Use the following information for questions 125 through 129.
Plank Co. uses the retail inventory method. The following information is available for the current year.
-If the ending inventory is to be valued at approximately lower of average cost or market, the calculation of the cost ratio should be based on cost and retail of

A) $900,000 and $1,290,000.
B) $900,000 and $1,284,000.
C) $1,119,000 and $1,650,000.
D) $1,134,000 and $1,656,000.