IAS 2 Inventories specifies expenses that should be included in yearend inventory values. Which THREE of the expenses below are allowable by IAS 2 as expenses that should be included in the cost of finished goods inventories? (a) Marketing and selling overhead (b) Variable production overhead (c) General management overhead (d) Factory management overhead allocated to production (e) Cost of delivering raw materials to the factory (f) Abnormal increase in overhead charges caused by unusually low production levels due to the exceptionally hot weather.