…………….. are goods/units which can be converted into a finished product by incurring more material & labour expenses HomeInventory Management MCQs…………….. are goods/units which can be converted into a finished product by incurring more material & labour expenses Q. …………….. are goods/units which can be converted into a finished product by incurring more material & labour expenses. A. Scrap B. Waste C. Spoilage D. Defectives Answer: Defectives