Which of the Following Statements Is True of Costs Associated

Which of the following statements is true of costs associated with goods for sale?

A) Appraisal costs is a subcategory of shrinkage costs.
B) Special processing costs are always part of purchasing costs.
C) All inventory costs are not available in financial accounting systems.
D) Stockout costs are costs that arise when a company runs out of a particular item for which there is no customer demand.