7-1 The following costs have been incurred by a manufacturer of small leather goods: 1. hides of various leather 2. dyes to color the leather warehouse costs to store the dyed leather while drying 4. patterns and dies used to guide the cutting of the pieces into the desired shape 5. the salary of the plant manager's administrative assistant 6 costs of the warehouse to store fi 7. under-applied factory overhead Instructions Determine whether the cost of each of the above items is included in the cost of inventory. Provide a brief explanation of your answer for each