Which of the following costs should be included in valuing inventories of finished goods held by a manufacturing company, according to IAS2 Inventories? 1 Carriage inwards. 2 Carriage outwards. 3 Depreciation of factory plant. 4 Accounts department costs relating to wages for production employees. A All four items B 2 and 3 only C 1, 3 and 4 only D 1 and 4 only C |