Determine whether the following costs associated with manufacturing of backpacks should be capitalized as part of the inventory cost. Cite the appropriate FASB ASC references, the whole FASB ASC code please.

(a) Canvas used in the construction of the backpacks.

(b) Freight cost of zippers used in the construction of the backpacks.

(c) Wages paid to workers operating sewing machines.

(d) Electric bills related to operation of the factory.

(e) Costs related to updating and maintaining the company website, through which customers can directly purchase backpacks.