What are three major types of intangible asset, and how does the accounting for them differ?

Unless otherwise indicated, exercises and problems should be solved based on IFRS. 1. A company incurred the following costs related to the production of inventory in the current year: $100,000 60,000 30,000 Cost of materials . Allocation of variable overhead costs Allocation of fixed overhead costs (based on normal production levels). . .. 25,000 2,000 8,000 Selling costs. .. The cost of materials included abnormal waste of $10,000. What is the cost of inventory in the current year? a. $190,000. b. $205,000. c. $215,000. d. $217,000