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0. Costs incurred by Butler Ltd during the financial year included: raw materials $10 000; direct labour conversion costs $20000; storage costs $3000; recoverable goods

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0. Costs incurred by Butler Ltd during the financial year included: raw materials $10 000; direct labour conversion costs $20000; storage costs $3000; recoverable goods and services tax $1000; selling costs $5000. The cost to be included in inventory is: A. $39000; B. $38000; C. $34000; D. $30000

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