Final answer:
The subject of this question is Business. It refers to the shipment of merchandise at mark-up or retail price at the shipment date.
Step-by-step explanation:
The subject of this question is Business. The question is referring to the shipment of merchandise at mark-up or retail price at the shipment date. This concept is commonly discussed in the field of business, specifically in the areas of sales, marketing, and supply chain management.
In business, mark-up refers to the amount added to the cost price of a product to determine the selling price. The retail price at the shipment date refers to the price at which the merchandise is sold to customers when it is shipped.
For example, if a retailer purchases an item at a cost of $50 and applies a 20% mark-up, the selling price would be $60. This selling price would be valid at the shipment date when the merchandise is ready to be sold to customers.