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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 |
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