Which cost should only include receiving and storage costs that vary with the quantity of product received?

A) Cost of capital
B) Obsolescence (spoilage) cost
C) Handling cost
D) Occupancy cost

Handling Cost

The expenses involved in moving, storing, and managing goods, including labor, materials, and overhead.

Storage Costs

Expenses incurred to keep inventory stored safely and effectively, including warehousing, material handling, and preservation costs.

Quantity

Quantity refers to the amount or number of units of a particular item or substance, indicating the volume, size, or extent of that item.