Cost of inventories includes
A. Direct Material + Direct Expenses
B. Direct Labour + Direct Expenses
C. All costs of purchase, cost of conversion and other costs incurred in bringing the inventories to their present location and condition
D. Direct material only
A. Direct Material + Direct Expenses
B. Direct Labour + Direct Expenses
C. All costs of purchase, cost of conversion and other costs incurred in bringing the inventories to their present location and condition
D. Direct material only