Which of the following would be included in inventory?

(a)		Raw materials costs of leather to a manufacturer of leather furniture		YesNo
(b)		The cost of cans of corn held on the shelves of a grocery store		YesNo
(c)		The cost of a truck in the process of being manufactured by an automobile manufacturer		NoYes
(d)		The cost of land being held for development to a property developer		NoYes
(e)		The cost of a van being used as a courtesy vehicle to an automobile service centre		NoYes
(f)		The costs of construction for a home being built for a specific customer to a builder		NoYes
(g)		The cost of soap and paper towels for the washrooms of a restaurant		NoYes