Which of the following costs may be included when arriving at the cost of finished goods inventory for inclusion in the financial statements of a manufacturing company? (1) Carriage inwards (2) Carriage outwards (3) Depreciation of factory plant (4) Finished goods storage costs (5) Factory supervisors’ wages A (1) and (5) only B (2), (4) and (5) only C (1), (3) and (5) only D (1), (2), (3) and (4) only C |