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Commerce · Q344

Costing

Graduate and Post Graduate · Commerce · question 344

Q344

Costs associated with storage of finished goods such as spoilage, obsolescence and insurance of goods are classified as

A.
carrying costs
Answer
B.
purchasing costs
C.
stock-out costs
D.
ordering costs

Answer: Option A

Solution

Answer: Option A
Solution:
Costs associated with storage of finished goods such as spoilage, obsolescence and insurance of goods are classified as carrying costs. Carrying costs are the costs of holding inventory and include maintenance, specifically in regard to perishable items, and storage costs.