Which of the following represents a cost associated with maintaining inventory?

Maintaining inventory involves several costs, and warehousing costs are a key component of these expenses. Warehousing costs encompass the expenses associated with storing inventory, which includes rent or lease payments for warehouse space, utilities, security, insurance, and maintenance. These costs can accumulate quickly, impacting the overall efficiency and profitability of a business.

In contrast, while depreciation (often associated with fixed assets) is a cost incurred over time, it does not directly relate to the ongoing expenses of storing and managing inventory. Sales commissions are typically variable costs tied to the actual sale of products, and marketing expenses pertain to activities aimed at promoting products rather than the storage and management of inventory itself. Thus, warehousing costs distinctly represent a direct and ongoing cost of maintaining inventory, making this option the best answer in the context of inventory-related expenses.