Assuming that ASPE is followed, indicate which of these items would typically be reported as inventory in the financial statements. 1. Goods out on consignment at another company's store 2. Goods sold on an instalment basis 3. Goods purchased f.o.b. shipping point that are in transit at December 31 4. Goods purchased f.o.b. destination that are in transit at December 31 Inventory Inventory 5. Goods sold to another company, with Soukas having signed an agreement to repurchase the goods at a set price that covers all costs related to the inventory Non-inventory 6. Goods sold where large returns are predictable 7. Goods sold f.o.b. shipping point that are in transit at December 31 8. Freight charges on goods purchased 9. Freight charges on goods sold 10. Factory labour costs incurred on goods that are still unsold 11. Interest costs incurred for inventories that are routinely manufactured in large quantities 12. Costs incurred to advertise goods held for resale 13. Materials on hand and not yet placed into production by a manufacturing firm 14. Supplies used in the office 15. Raw materials on which a manufacturing firm has started production, but which are not completely processed 16. Manufacturing supplies 17. Goods held on consignment from another company 18. Goods held on consignment by another company 19. Costs identified with units completed by a manufacturing firm, but not yet sold Company's choice