…………….. 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 expensesQ. …………….. are goods/units which can be converted into a finished product by incurring more material & labour expenses.A. ScrapB. WasteC. SpoilageD. DefectivesAnswer: Defectives