When Salaries and Wages Are Capitalised as Part of the Costs

When salaries and wages are capitalised as part of the costs of an asset,such as inventory:

A) An expense will never be recognised for the salaries and wages.
B) An expense will only be recognised when the employee takes leave.
C) An expense is recognised as part of the cost of the inventory.
D) An expense is recognised immediately.
E) An expense is finally recognised in the form of 'Cost of Goods Sold'.