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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