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According to IAS 2 Inventories , which of the following costs should be included in valuing the inventories of a manufacturing company? 1. Carriage inwards

According to IAS 2Inventories, which of the following costs should be included in valuing the inventories of a manufacturing company?
1.Carriage inwards
2.Carriage outwards
3.Depreciation of factory plant
4.General administrative overheads
A.1 and 3
B.1, 2 and 4
C.2 and 3 only
D.2, 3 and 4

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