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| According to IAS 2 Inventories, which TWO of the following costs should be included in valuing the inventories of a manufacturing company? (1) Carriage inwards (2) Carriage outwards (3) Depreciation of factory plant (4) General administrative overheads A.1 and 4 B.1 and 3 C.3 and 4 D.2 and 3 |
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