One key difference appears when comparing the income statements of a manufacturing company to a merchandising company. What is that difference?

Cost of good sold section

Explanation:

There is no detailed cost of good sold in the income statement of merchandising because they only purchase and sell goods while manufacturing companies have a detailed cos of good sold because they manufacture the product they sell hence including all cost of production

answer; i do believe its (b) 12.5 years of age;

the first one is d and the second a