| According to IAS 2 Inventories, which of the following costs should be included in valuing the inventories of amanufacturing company?
       (1) Carriage inwards(2) Carriage outwards
 (3) Depreciation of factory plant
 (4) General administrative overheads
 
 A    All four items
 B    1, 2 and 4 only
 C    2 and 3 only
 D    1 and 3 only
 D |