Which of the following would be included in inventory? Yes or No

(a) Raw materials costs of leather to a manufacturer of leather furniture

(b) The cost of cans of corn held on the shelves of a grocery store

(c) The cost of a truck in the process of being manufactured by an automobile manufacturer

(d) The cost of land being held for development to a property developer

(e) The cost of a van being used as a courtesy vehicle to an automobile service centre

(f) The costs of construction for a home being built for a specific customer to a builder

(g) The cost of soap and paper towels for the washrooms of a restaurant