某服装按标价打八折后的售价是160元，则标价是（    ）元．

All of the following are advantages of using price/sales (P/S) multiple EXCEPT:（）

A. Sales figures are not as easy to manipulate as earnings and book value, which are significantly affected by accounting conventions.

B. P/S multiples are more reliable because sales data cannot be distorted by management.

C. P/S multiples provide a meaningful framework for evaluating distressed firms.