Which of the following statements is incorrect?

C$.$ Raw materials inventory allows a supplier to produce parts at a convenient time within its own schedule and the manufacturer can later use those materials at the appropriate time for its transformation process.

A$.$ The primary purpose of inventories is to uncouple the various phases of operations and the supply chain.

D$.$ Capacity is a form of the final product at some point in the transformation process.

B$.$ Raw materials inventory uncouples a manufacturer from its suppliers.