Why is it usually more difficult to determine thee cost of lost sales for finished goods than it is for raw materials inventories?

Determining the cost of lost sales for finished goods is typically more complex due to the variability in pricing, demand fluctuations, and the diverse factors influencing customer purchasing behavior. Unlike raw materials, which have a more stable and quantifiable cost associated with their procurement, finished goods involve additional elements such as branding, marketing, and customer perception. Additionally, the sales of finished products can be affected by market competition and seasonal trends, making it harder to accurately assess the financial impact of lost sales.