Which of the following statements is incorrect?

D$.$ The setup cost $($if being made internally$)$ includes creating the work order, expediting the order through the factory $($if necessary$),$ material handling costs, paperwork processing costs, inspection costs, and so on$.$

B$.$ The carrying or holding cost is associated with keeping items in inventory for a period of time.

C$.$ When items are carried in inventory, the capital invested in them is not available for other purposes.

A$.$ Stock cost reflects the economic consequences of running out of stock.