The primary difference between midstream costs incurred at a manufacturing firm versus a service firm is Multiple Choice Inventory at a service company can be stored for future use as opposed to being immediately consumed at a manufacturing firm. O Costs that would ordinarily be classified as upstream in a manufacturing firm would be classified as downstream in a service firm. Inventory at a service company is consumed immediately as opposed to being stored for future use at a manufacturing firm. O Costs that would ordinarily be classified as upstream in a service firm would be classified as downstream in a manufacturing firm. O