pro packs, inc manufactures its own backpacks, marketed to customers primarily for camping and traveling needs. the company is reviewing its policy for capitalizing inventory costs and wants your help to determine whether the following costs should be capitalized as part of the cost of inventory. 1) Canvas used un the construction of the packs 2) zippers purchased from YKK (a supplier), including the cost of freight for the zippers to be shipped. 3) was paid to employers operating industrial sewing machines. 4) electricity utility bills related to operation of the plant 5) contract labor paid to update and maintain the company website, through which customers can directly place backpack orders. for each cost noted, explain your position and the FASB CODIFICATION source you consulted.