A Company Recently Ordered a Piece of Machinery from Germany

A company recently ordered a piece of machinery from Germany to be used to manufacture a new product.Which of the following are generally included as cost of an item of property,plant and equipment in accordance with IASB 16?

A) $$\begin{array} { | c | c | c | c | } \hline \text { Purchase price. } & \text { Import duties } & \begin{array} { c } \text { Share of fixed overhead } \\\text { costs }\end{array} & \begin{array} { c } \text { Cost of marketing } \\\text { the new product }\end{array} \\\hline \text { Yes } & \text { Yes } & \text { No } & \text { No } \\\hline\end{array}$$ .
B) $$\begin{array} { | c | c | c | c | } \hline \text { Purchase price } & \text { Import duties } & \begin{array} { c } \text { Share of fixed overhead } \\\text { costs }\end{array} & \begin{array} { c } \text { Cost of marketing } \\\text { the new product }\end{array} \\\hline \text { Yes } & \text { Yes } & \text { Yes } & \text { Yes } \\\hline\end{array}$$
C) $$\begin{array} { | c | c | c | c | } \hline \text { Purchase price } & \text { Import duties } & \begin{array} { c } \text { Share of fixed overhead } \\\text { costs }\end{array} & \begin{array} { c } \text { Cost of marketing } \\\text { the new product }\end{array} \\\hline \text { Yes } & \text { Yes } & \text { No } & \text { No } \\\hline\end{array}$$ .
D) $$\begin{array} { | c | c | c | c | } \hline \text { Purchase price } & \text { Import duties } & \begin{array} { c } \text { Share of fixed overhead } \\\text { costs }\end{array} & \begin{array} { c } \text { Cost of marketing } \\\text { the new product }\end{array} \\\hline \text { Yes } & \text { No } & \text { Yes } & \text { Yes } \\\hline\end{array}$$