ANTOINE COST OF SALES

Why are you attempting questions for which you do not have answers? You should be using a Revision Kit from one of the ACCA approved publishers - they have answers and explanations. As I explain in my free lectures, the cost of sales is the total of all the costs you have listed except for selling expenses and postage/packing to customers which are not included. I suggest that you watch the lectures, they are a complete free course for Paper FA and cover everything needed to be able to pass the exam well.