The following items appear in the accounts of a manufacturing company: (i) carriage on raw material transport cost (ii) carriage outwards cost to transport finished goods to customers (iii) depreciation expenses of warehouse machinery (iv) provision for unrealised profit Which items will be included in the Manufacturing Schedule/Statement to determine the cost of production? a. (ii) and (iv) b. (ii) and (iii) c. (i) and (iii) d. (i) and (ii)