Question：IAS 2 Inventories defines the items that may be included in computing the value of an inventory of finished goods manufactured by a business.
　　Which one of the following lists consists only of items which may be included in the statement of financial position value of such inventories, according to IAS 2?
　　A. Carriage outwards, raw materials, Supervisor's wages, plant depreciation
　　B. Plant depreciation, carriage inwards, raw materials, Supervisor's wages
　　C. Supervisor's wages, carriage inwards, carriage outwards, raw materials
　　D. Raw materials, carriage inwards, costs of storage of finished goods, plant depreciation
　　The correct answer is: Plant depreciation, carriage inwards, raw materials, Supervisor's wages.
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