Which of the following factors is not a primary indicator of an entitys functional currency (it provides only supplementary evidence if the most important indicators are unclear

Select one:

a. the currency in which funds from financing activities are generated.

b. the currency that mainly influences sales prices for goods and services.

c. the currency that mainly influences labour, material and other costs of providing goods or services.

d. the currency of the country whose competitive forces and regulations mainly determine the sales prices of the goods and services.