[单选题]
According to IAS 2 “Inventories”, which of the following costs should be included invaluing the inventories of a manufacturing company?(1) Carriage inwards(2) Carriage outwards(3) Depreciation of factory plant(4) General administrative overheads
A .1 and 3 only
B .1, 2 and 4 only
C .2 and 3 only
D .2, 3 and 4 only
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