Do any of the following need to maintain inventories Explain? a) Fuel held in storage by Brite Brick, Inc. which is used to fire the bricks during their manufacture? b) Coal used by a utility company to produce electricity? c) Glasses and frames used by optometrists? d) A cash-method corporation that fabricates and fits artificial limbs and orthopedic braces to physically handicapped persons, and provides various services to such persons, who holds title to the materials purchased and used in the devices until sold, and includes in the sale price the price of the device and amount charged for services provided.