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