4 West Co.s manufacturing costs for the period just ended were as follows: Direct materials and direct labor $600,000 Other variable manufacturing costs 100,000 Depreciation of factory building 50,000 Depreciation of factory equipment 40,000 Depreciation of warehouse used to store finished inventory 28,000 What amount should be considered product cost for external reporting purposes? A. $700,000 B. $790,000 C. $818,000 D. $690,000 [5] Inventoriable costs A. Include only the conversion costs of manufacturing a product. B. Include only the prime costs of manufacturing a product. C. Are expensed when products become part of finished goods inventory. D. Are regarded as assets before the products are sold.