Answer:
c.Equipment used in the manufacturing of assets for sale.
Explanation:
Inventory is the stock which is to be sold. It goes through various cycles like first, it passes to raw material, then work in process, and in last, the finished goods. After the goods are finished it is ready to sell.
The inventory is shown on the asset side of the balance sheet.
The equipment is a fixed asset that is totally different from the inventory as a fixed asset has come under the fixed asset.