Can you please reword this in a more understanding sentence, thank you

The copper rod inventory is of the highest value and the per lb cost is also the highest, Next in value is Finished goods inventory and the least value is the plastics inventory.

Risk of obsolescence copper rod and finished goods and plastics. two spools have already been identified as banned by federal safety. Risk that other spools of wire finished goods may not be up to the mark and such obsolesce may not be visible. Further the plastics inventory may also be subject to wear and tear due to climatic conditions. Again such deterioration in quality, texture etc. may not be visible to ordinary eye. Count may not be accurate. Although standards in terms of spooling and on pallets stacking and sizes are laid down, The quantities may not be accurate as specified, in terms of length and weight. Procedures laid during count of inventory, for shipments made and raw materials received during count may not be proper

Completeness: Finished goods inventory may not have been properly recorded. Raw Materials inventory may not have been accurately recorded. Market price of Plastics has dropped a lot during past one year. We need to look into those figures and reasons for such a fall in price should be explained.

Valuation Basis of valuation of inventory may not be correct. Overhead allocation may not be scientific and inaccurate. Change in method of valuation of inventory may not have been disclosed to the audit staff or if disclosed may not have been accurately migrated and recorded in stock records. Inventory ratios data for the industry given by client may have been manipulated at the time of analytical procedures

Rights and obligation Finished Goods sold but held in stock for client and not dispatched may not be stored near the shipping area. Risks that require further attention Valuation and Valuation methods of inventory, many audit failures would be there if inventories wrongly valued Ownership of stock Proper implementation of Procedures of Inventory Count.