Seneca makes vehicle toolboxes in Ontario and retains its headquarters in Toronto.

The toolboxes are painted in a paint booth that requires Seneca to comply with stringent safety laws, including the constant presence of a safety supervisor. Seneca

features a production plant as well as a separate building for sales and administration.

Which of the following is included in the value of the inventory of finished goods?

		Amortization on the corporate headquarters
		CEOs wages
		Safety supervisors wages
		Storage costs, once production is complete