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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

C

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C

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c

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c

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c

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 c

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c

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谢谢楼主啦,辛苦了

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