Elan Questions: Reading 33 Understanding the Bal Sheet following, care, discuss, included, likely

smuggycfa

Hey just want to get consensus on this question.
23. Which of the following is least likely included in inventory cost?
a. normal wastage
b. costs of conversion
c. costs incurred to store the final goods
Answer is C but I thought there is no wastage included in the inventory cost.
Anyone care to discuss?
thanks