The correct answer is D. non inventoriable costs.
Normal spoilage is the amount of spoilage that is expected to occur during the normal course of production. It is not considered a defect and is therefore not included in the cost of goods sold. Instead, it is treated as a period cost and is expensed in the period in which it occurs.
Conversion costs are the costs of converting raw materials into finished goods. They include direct labor and manufacturing overhead.
Sunk costs are costs that have already been incurred and cannot be recovered. They are not relevant to future decisions and should not be considered when making decisions about whether to continue or discontinue a product or service.
Inventoriable costs are the costs of goods that are expected to be sold in the future. They include the cost of materials, labor, and overhead that are directly attributable to the production of the goods.
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