58. A company incurs the followings costs related to its inventory during the year:
Cost ¥ millions
Purchase price 100,000
Trade discounts 5,000
Import duties 20,000
Shipping of raw materials to manufacturing facility 10,000
Manufacturing conversion costs 50,000
Abnormal costs as a result of waste material 8,000
Storage cost prior to shipping to customers 2,000
The amount charged to inventory cost (in millions) is closest to:
A. ¥175,000.
B. ¥177,000.
C. ¥185,000.
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