Question：Which one or more of the following costs can be included in the total cost of producing an asset by a company for its own use?
A. A reasonable proportion of indirect costs.
B. Ongoing maintenance charges for asset.
C. Depreciation charges for the asset.
D. Interest on capital borrowed to finance production of the asset.
E. Directly attributable labour costs.
The correct answers are: Directly attributable labour costs; A reasonable proportion of indirect costs; Interest on capital borrowed to finance production of the asset.
解析：Labour costs directly attributable to producing the asset are part of its total cost of production.
Production costs may include a reasonable proportion of indirect costs.
Interest incurred on capital borrowed to finance production of the asset is a relevant production cost when a company is constructing an asset for its own consumption.
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