![](https://cos-cdn.shuashuati.com/pipixue-wap/2020-1230-1107-56/ti_inject-812ce.png)
10 Which of the following costs should be included in valuing inventories of finished goods held by a manufacturing company, according to IAS2 Inventories? 1 Carriage inwards. 2 Carriage outwards. 3 Depreciation of factory plant. 4 Accounts department costs relating to wages for production employees.