This information is to be included in a final communication made following an inventory control engagement for a tent and awning manufacturer. The issue relates to overstocked rope. Which of the following would be the best example of an effect?

• A. The quantity on hand at the time of the engagement represented a 10-year supply based on normal usage.
• B. Rope is reordered when the inventory level reaches a 1-month supply and is based on usage during the previous 12 months.
• C. The purchasing agent receives an annual salary of $59,000.
• D. A public warehouse was required to store the rope.