<span>B. By dividing Real GDP by (100/100-inflation rate).</span>
The factor that is helpful when adding new inventory and not among the Accounting Functions is the audit function.
<h3>Why is the audit function important?</h3>
The role of internal audit is known to be one that tends to give some measures of independent assurance that is need by a firm or an organization in terms of risk management, governance, as well as internal control processes to be able to operate effectively.
Note that an internal audit is said to be carried out objectively and set up to improve and make good an organization's business practices.
Hence, The factor that is helpful when adding new inventory and not among the Accounting Functions is the audit function.
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I believe the answer could be the first choice. I'm not quite sure, though
