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问题：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?
A. Factory supervisors' wages
B. Finished goods storage costs
C. Carriage inwards
D. Carriage outwards
E. Depreciation of factory plant
答案：The correct answers are:
Carriage inwards
Depreciation of factory plant
Factory supervisors' wages
Carriage outwards and storage are distribution costs.
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| 标题一 | |
| 标题二 | |
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| 标题四 |
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