Industrial Shears, Inc. manufactures industrial shears for use by sheet-metal workers and members of other building trades. The company's tools are sold by industrial tool suppliers across the nation. Industrial produces its shears from less expensive materials than its higher-priced competitors use, and has consistently priced its products at least 10 percent below the competition. The company sells only on credit, and offers sales terms that average 15 to 30 days longer than its competitors.

Assume that you are comparing the company's financial statements with industry data. You would expect to find:

A. Higher-than-average inventory days on hand

B. Higher-than-average gross profit margin

C. Higher-than-average accounts receivable days on hand D. Higher-than-average ratio of debt to total assets