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Question · Disclosures

Métallerie Corvex is preparing its note on inventories for 20X2. Data: carrying amount of goods sold €820,000; fixed production overheads not allocated to inventories, as production was below normal capacity (case data), €35,000; abnormal amount of production costs due to exceptional wastage of materials €12,000; distribution costs €40,000, which Corvex's documented accounting policy does not include in this amount. What amount of inventories recognised as an expense during the period must Corvex disclose?

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