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CIPS Whole Life Asset Management L4M7 Question # 52 Topic 6 Discussion

CIPS Whole Life Asset Management L4M7 Question # 52 Topic 6 Discussion

L4M7 Exam Topic 6 Question 52 Discussion:
Question #: 52
Topic #: 6

An organisation may incur additional costs in stockout events. Which of the following is an exam-ple of costs of inventory stockouts?


A.

The costs of storage space owned that cannot be used for other profitable purposes when inventories decrease


B.

The lost contribution margin on sales forgone as a result of customer dissatisfaction due to unavailability of goods


C.

The costs of obsolescence and costs of insurance that change with the quantity of in-ventory held


D.

The return forgone by investing capital in inventory rather than elsewhere


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