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A trader who fixes her prices by adding 50% to cost actually achieved a mark-up of 45%.

Which of the following factors could account for the shortfall?

1    Sales were lower than expected.
2    The opening inventories had been overstated.
3    The closing inventories of the business were higher than the opening inventories.
4    Goods taken from inventories by the proprietor were recorded by debiting drawings and crediting purchases with
      the cost of the goods.
A    All four factors
B    1, 2 and 4 only
C    2 only
D    3 and 4 only

C