Which of the following items would not affect the cost of inventory purchased during the period?

A) quantity discounts
B) sales discounts
C) freight in
D) sales commissions

Inventory Cost

The total cost incurred to acquire, hold, and convert raw materials into finished goods, including costs of purchase, handling, and storage.

Sales Commissions

Payments made to sales employees as a percentage of the sales they generate, used as an incentive to drive sales.

Quantity Discounts

Price reductions offered to customers for purchasing goods or services in large quantities.