Which of the following costs would be considered inventoriable?

A

Freight$-$In $=$ No

Warehousing Costs $=No$

B

Freight$-$In $=$ No

Warehousing Costs $=$ Yes

C

Freight$-$In $=$ Yes

Warehousing Costs $=$ No

D

Freight$-$In $=$ Yes

Warehousing Costs $=$ Yes