IIA-ACCA Exam - Topic 8 Question 106 Discussion

Actual exam question for IIA's IIA-ACCA exam

Question #: 106
Topic #: 8

[All IIA-ACCA Questions]

Which of the following costs would be incurred in an inventory stockout?

ALost sales, lost customers, and backorder.

BLost sales, safety stock, and backorder.

CLost customers, safety stock, and backorder.

DLost sales, lost customers, and safety stock.

Show Suggested Answer

Suggested Answer: A

by Steffanie at Nov 22, 2025, 05:53 PM

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Matt

8 hours ago

Totally agree with A, those costs add up fast!

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Marleen

6 days ago

Wait, safety stock is a cost? I thought it was a buffer.

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Merilyn

11 days ago

A makes the most sense to me, can’t lose customers!

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Linn

29 days ago

I think B is right, safety stock is a cost too.

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Sherell

1 month ago

Definitely A! Lost sales and customers are huge.

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Blair

1 month ago

C) Lost customers, safety stock, and backorder. Losing customers is the real nightmare.

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Rodolfo

1 month ago

B) Lost sales, safety stock, and backorder. Safety stock is key to avoiding stockouts.

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Mertie

2 months ago

D) Lost sales, lost customers, and safety stock. Gotta keep that safety stock up, am I right?

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Elza

2 months ago

A) Lost sales, lost customers, and backorder. Seems like the most comprehensive answer.

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Cecil

2 months ago

I feel like lost sales and lost customers are always mentioned together in these scenarios, but I can't recall if safety stock fits in here.

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Cammy

2 months ago

I’m a bit confused because I thought safety stock was meant to prevent stockouts, not incur costs from them.

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Jaleesa

2 months ago

I remember practicing a similar question where backorders were mentioned as a cost of stockouts, so I feel like A could be right.

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Gracia

3 months ago

I think lost sales and lost customers are definitely part of a stockout, but I'm not sure about the safety stock part.

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Tamie

3 months ago

I'm going to eliminate the options that don't seem right, then focus in on the remaining choices. Gotta be methodical with these inventory questions.

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Leonor

3 months ago

I think the key here is understanding what a stockout actually means. Lost sales and backorder make sense, but I'm not sure about safety stock.

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Tequila

3 months ago

I think A is the best choice. Lost sales really hurt.

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Quentin

3 months ago

Wait, what's the difference between lost sales and lost customers? I'm a bit confused on that part.

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Crista

4 months ago

Okay, I've got this. Lost sales and lost customers are definitely costs from a stockout, so I'm pretty sure the answer is A.

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Eladia

4 months ago

Hmm, this seems like a tricky one. I'll need to think through the different types of inventory costs carefully.

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Curtis

3 months ago

I think lost sales and lost customers are key.

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Beatriz

4 months ago

So, A seems like the best choice, right?

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Stephaine

4 months ago

Definitely! Backorder costs can add up too.

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