Final answer:
Flour is an example of raw material inventory for C&A Bakery, as it is a primary unprocessed ingredient used in baking before being turned into a baked product.
Step-by-step explanation:
When considering raw material inventory for C&A Bakery, the example that fits this category is A. Flour. Raw materials are the initial ingredients used in the production process before they are transformed into the final product. In the context of baking, flour represents a basic component that is not yet processed into a finished item like cakes or cupcakes. Raw materials like flour, butter, sugar, and eggs are similar to reactants in a chemical reaction, which are combined to create products, such as cookies or cupcakes in the case of a bakery.
On the other hand, options like B. Cupcake mix prepared from scratch, C. Ovens, and D. Cupcakes freshly out of the oven do not qualify as raw materials. The cupcake mix would be considered work-in-progress inventory, ovens are part of the equipment, and the cupcakes are the final products ready for sale.