right answer and give reason why other options are false

Q3 All Bright's two new warehouses were built to house finished goods to improve overall customer service. All Bright Solar Power's Marketing and Sales Vice President, Mike Moore, wanted the highest customer service levels possible. Moore had a discussion with Mike Jones, Manager for Inventory Control and Warehousing, and Moore suggested that the best way to achieve desired high customer service levels was to carry 100% of all finished goods inventory. Jones responded that All Bright could not afford that level of customer support, as the necessary finished goods inventory would cost too much. Aside from the cost of the finished goods themselves, which of the following cost elements would MOST likely be the greatest driver of finished goods inventory costs? a) Inventory holding costs b) Cost of invested funds Shrinkage of goods Material handling costs