SECTION B Answer ALL questions in this section. QUESTION THREE For retailers or wholesalers, as well as for most eCommerces, inventory is usually the largest asset, as well as the largest expense item. Assessing inventory costs is therefore essential and has repercussions on the finances of the company as well as on its management. In light of the above statement, identify and discuss the four categories of inventory costs that describe how the annual costs will vary with changes in the inventory lot sizing decision.