The following is a list of items that may or may not be reported as inventory in an SFP:

$($a$1)$ Assuming that A$.$SPE is followed, indicate which of these items would typically be reported as inventory in the financial statements.

Goods out on consignment at another company's store

Goods sold on an instalment basis

Goods purchased fo$.$b$.$ shipping point that are in transit at December $31$

Goods purchased fo$.$b$.$ destination that are in transit at December $31$

Goods sold to another company, with the seller signing an agreement to repurchase the goods at a set price that covers all cos

Goods sold where large returns are predictable

Goods sold f$.$o$.$b$.$ shipping point that are in transit at December $31$

Freight charges on goods purchased

Freight charges on goods sold

Factory labour costs incurred on goods that are still unsold

Interest costs incurred for inventories that are routinely manufactured in large quantities

Costs incurred to advertise goods held for resale

Materials on hand and not yet placed into production by a manufacturing firm

Supplies used in the office

Raw materials on which a manufacturing firm has started production, but which are not completely processed

Manufacturing supplies

Goods held on consignment from another company

Goods held on consignment by another company

Costs identified with units completed by a manufacturing firm, but not yet soldTemporary irvestments in shares and bonds that will be resold in the near future

Costs of uncleared land to be developed by a property development company

Cost of normal waste or spoilage of raw materials during production

Cost of waste and spoilage experienced above normal levels $-$that is$,$ abnormal levels of waste of raw materials

Costs to store excess materials inventory for a manufacturer

Costs to store wine as it ages for a wine producer

Decommissioning costs incurred as a part of the extraction of minerals

Goods sold f$.$o$.$b$.$ destination that are in transit at December $31$

Temporary imvestments in shares and bonds that will be resold in the near future.