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Which of the following regarding shortage cost is CORRECT? Shortage cost considers both the penalty...

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Accounting

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Which of the following regarding shortage cost is CORRECT? Shortage cost considers both the penalty of lost-sales and the penalty of backorders. Inventory loss due to spoilage and pilferage is considered as a shortage cost. Opportunity cost of capital is considered as a kind of shortage cost. All of the above. None of the above

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