Identify whether the following items will be included or excluded in the cost of inventory?

A. Goods purchased,in transit,shipoed FOB Seller

B.Storage costs of goods completed

C. Insurance premiums paid on stocked goods

U. Goods sold under FAS, at the port designated by the buyer.

Pakiexplain kung bakit included at excluded tsaka kung included bakit hindi excluded kung excluded naman bakit hindi included?