Which one of the following statements regarding working capital management is not correct?

Which one of the following statements regarding working capital management is not correct?
A . An attempt to minimize carrying costs and shortage costs associated with inventory levels is an objective of working capital management
B. The cash, inventory accounts payable and accounts receivable components of working capital are constantly changing during the operating cycle
C. Seasonal demand for me products can cause working capital problems that must De anticipated and managed
D. Increasing costs associated with the manufacture and sale of products will not impact the short-term management of working capital

Answer: D

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