The following items appear in the accounts of a manufacturing company: (i) Carriage inwards. (ii) Carriage outwards

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The following items appear in the accounts of a manufacturing company: 

(i) Carriage inwards. 

(ii) Carriage outwards 

(iii) Depreciation of warehouse machinery 

(iv) Provision for unrealised profit. 

Which items will be included in the Manufacturing Account? 

A. (i) and (ii) 

B. (i) and (iii) 

C. (ii) and (iii) 

D. (ii) and (iv)

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