With the retail inventory method, how is the total beginning inventory value used in the calculation of the cost-to-retail ratio for the current period under the FIFO, average cost, and LIFO cost flow assumptions? a. FIFO, include; average cost, exclude; LIFO, exclude b. FIFO, exclude; average cost, exclude; LIFO, exclude c. FIFO, include; average cost, include; LIFO, exclude d. FIFO, exclude; average cost, include; LIFO, exclude