If a manufacturer ships merchandise to a retailer on consignment, the unsold merchandise should be included in the inventory of the

A) consignee
B) retailer
C) manufacturer
D) shipper

Consignment

An arrangement where goods are left with a third party to sell, but ownership remains with the supplier until the goods are sold.

Consignee

The retailer in a consigned inventory arrangement.

Retailer

A business entity that sells goods or services directly to consumers through various distribution channels to earn a profit.