Your client's ratio of Cost of Sales ending Inventory [ COS/INV] is higher than expected....

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Accounting

Your client's ratio of Cost of Sales ending Inventory [ COS/INV] is higher than expected. What could cause this behavior?

a.

Prices for inventory purhases have increased

b.

Obsolescent inventory exists due to recent introduction of new products

c.

Client has failed to ship goods for which customers have been billed.

d.

Inventory received and debited has been stolen.

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