Which one of the following would not be included among the costs of carrying inventory?

Name: Which one of the following would not be included among the costs of carrying inventory?
Brand: Quizplus
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Question

Quizplus · Accepted Answer

Raw material cost is not a cost of carrying inventory, but rather a cost incurred in the procurement process. The costs of carrying inventory include obsolescence, opportunity cost of capital tied up in inventory, and risk of pilferage.

Which One of the Following Would Not Be Included Among