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32.9 Which of the fllowing statements about the treatment of inventory and work in progress in financial statements are correct?
1 Inventory should be valued at the lowest of cost, net realisable value and replacement cost.
2 In valuing work in progress, materials costs, labour costs and variable and fixed production overheads must be included.
3 Inventory items can be valued using either first in, first out (FIFO) or weighted average cost.
4 A company's financial statements must disclose the accounting policies used in measuring inventories.
A All four statements are correct.
B 1,2and3only
C 2,3and4only
D 1 and4only
答案：C
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