Answer :
Answer: Option E
Explanation: In simple words, merchandising business refers to the retail businesses that deals in the goods and services that an individual use in his or her daily like- like books, brush, bottles and many more,.
Product cost refers to the cost of producing the product and making its available to the final consumer. Thus, all of the overheads on production and all the charges on delivery made have to be added in the product cost of a business.
Thus, from the above we can conclude that the correct option is E.