CERTYNEX IFRS ACADEMY

Rosmarin manufactures packaging machines. For an order from a particular customer, its engineers design a bespoke machine, which is in production at the reporting date. Which of the following costs may it be appropriate to include in the cost of this inventory item?

The costs of designing the machine incurred for this customer.

The costs of the advertising campaign presenting the range of machines at a trade fair.

The costs of the group legal department, which plays no part in manufacturing.

Storage of finished standard machines awaiting sale.