Which One of the Following Groups of Items Best Identifies

Which one of the following groups of items best identifies various types of inventory opportunity costs?

A) Inventory obsolescence, warehouse rent, opportunity cost of capital utilized, insurance premium on inventory.
B) Insurance premium on inventory, cost of equipment setup for production run, cost of inventory clerk, inventory theft.
C) Warehouse rent, insurance premium, inventory obsolescence, reorder costs.
D) Cost of inventory tracking system, cost of forklift driver to move inventory, cost of accounts payable clerk to process bills from suppliers, insurance premium on inventory
E) Cost of inventory clerk, cost of forklift driver to move inventory, cost of clerk to reorder inventory, cost of machine operator to set up a production run.