Rocky-Riley Dog Biscuits, Inc. (Turkeys at Thanksgiving)

Let's assume that Rocky-Riley Dog Biscuits, Inc. manufactures dog biscuits in a continuous-flow manufacturing environment. The production process takes approximately 8 hours from start to finish. On the day before Thanksgiving of this year, the owners provided each factory worker, with one 16-pound turkey. Surprisingly, the inventory planners at Rocky-Riley aren't very good, and all November and December's production will be stored and used for future customer orders.

With this information, explain where we will find the cost of the turkeys on the (a) November, 20XX, and (b) December, 20XX financial statements of Rocky-Riley Dog Biscuits? Support your opinion.