Of the three costs relevant to a decision on inventory, which is the most difficult to estimate?

>>>>>>>>>>>>>  (a) Shortage costs >>>>>>>>>>>>>

costs incurred when an item is out of stock; also called stockout costs. These costs include the lost Contribution Margin (CM) on sales plus lost customer goodwill.

a) Shortage Cost ............................

>>>>>>>>>>>> (a) Shortage costs

(a) Shortage cost is the right answer.

The most difficult to estimate is

(a) Shortage costs

Agree with my colleagues 

Thanks for invitation

(a) >>>>>>>>>>>>>>>>> Shortage costs

Carrying costs are difficult to estimate

My answer is option (A) Shortage costs

A....................... shortage costs 

 Shortage costs is the most difficult to estimate