Zumiez Inc. is a leading action sports retailer, focusing on skateboarding, snowboarding, surfing, and BMX, selling some of its merchandise under the Blue Tomato brand. The company’s financial statement notes reported that “Merchandise inventories may include items that have been written down to our best estimate of their net realizable value. Our decisions to write-down our merchandise inventories are based on their current rate of sale, the age of the inventory, the profitability of the inventory and other factors.” What ratios and financial measure(s) discussed in this chapter are the company likely using to monitor the

a. “…current rate of sale”? 

b. “…age of the inventory”? 

c. “…profitability of the inventory”?