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Which of the following items should be included in the valuation of inventory in a manufacturing company?

Refer to the Exhibit.

Which of the following items should be included in the valuation of inventory in a manufacturing company?
A . A, C and F
B . B, D and E
C . A, C, D and E
D . B, D, E and F
E . A, C, D, E and F
F . A, B, D, E and F

Answer: E

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