Given an interest rate of 7%, the factor for an annuity due is equal to the factor for an ordinary annuity plus (1+7%). O multiplied by (1+7%). divided by (1+7%). Ominus (1+7%). A company uses the cost retail inventory method to estimate its ending inventory. The calculation of cost-to-retail ratio should Oignore both net markups and net markdowns. O include net markups but not net markdowns include net markdowns but not net markups O include both net markups and net markdowns