Identify whether the following costs for a manufacturer should be included in inventories or expensed in the
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Item a. Raw materials b. Salary for production line supervisor c. Salary for sales manager d. Pension benefits for assembly line workers e. Electricity used in production plant f. Production accountant (who tracks costs Inelude in inventories Expensed g. Cost of shipping to company's warchouse h. Heating cost for production plant during i. Heating cost for production plant during j. Depreciation on production plant and variances) prior to sale operating hours off-hours
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