Enter the Letter of the Type of Company on the Line

Enter the letter of the type of company on the line in front of each statement. Letters may be used more than once or not at all.
A)service company
B)merchandising company
C)manufacturing company
____ generally has no inventory
____ has three types of inventory
____ inventory consists of freight-in and the cost of the product
____ has the highest percentage of labor costs
____ Wal-Mart is this type of company