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IAS 2 Inventories defines the extent to which overheads are included in the cost of inventories of finished goods.

Which of the following statements about the IAS 2 requirements in this area are correct?

1    Finished goods inventories may be valued on the basis of labour and materials cost only, without including
      overheads.
2    Carriage inwards, but not carriage outwards, should be included in overheads when valuing inventories of
      finished goods.
3    Factory management costs should be included in fixed overheads allocated to inventories of finished goods.

A    All three statements are correct
B    1 and 2 only
C    1 and 3 only
D    2 and 3 only

D