Which of the following types of industry-specific inventory would an auditor ordinarily not require the assistance of a specialist?

Select one:

a. Raw materials such as sapphires used in the manufacturing processes of precious jewelry.

b. Raw materials such as meat that are weighed on a scale before being processed.

c. Raw materials such as lumber that are ordinarily stored outdoor.

d. Raw materials such as steel pylons in calculating the percentage of completion of a complex construction project.