Identifying inventory cost inclusions. Harnet Winery is a large U.S.-based winery. In 2008 Harnet spent $2.2 million to acquire grapes (including transportation costs of $200,000). Harnet incurred processing costs of $50,000 in materials such as barrels, bottles, and corks), $145,000 in labor, $100,000 in machine costs, and $250,000 in utility charges. During the two- to three-year maturing period, Harnet incurred additional costs for storage ($600,000), insurance ($120,000), indirect labor ($180,000), and taxes ($28,000). Harnet also spent $400,000 on research and development and $200,000 on advertising during this period Identify the costs Harnet should include in its Wine Inventory account.