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What is the BEST reason for NOT having a Zero balance in the Finished Goods account at the end of a period: A finished goods

What is the BEST reason for NOT having a Zero balance in the Finished Goods account at the end of a period: A finished goods ending balance of millions of dollars would be looked at positively by the bank O Having no finished goods inventory would make it impossible for employees to steal it off the shelf Finished product on the shelves is great for employee morale The company will not be able to deliver the product to the next customer that wants to buy it

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