Question about inventories.

Which two of the following about IAS 2 inventories are correct?

1.The costs of purchase of inventory should include any import duties paid , less any trade discounts received.
2. Average cost and last in first out are both acceptable methods of arriving at the cost of inventory.
3. Inventory should be valued at the lower of cost and NRV
4. Variable production overheads should not be included in the cost of inventory.

My answer is no.2 and no.3. However, I thought the cost of purchase of inventory should include the import duties as well.

The answer to this isn’t available to me right now as I have class tomorrow.

Thank you for your help!

EDIT: OOPS! Found my mistake! It’s LIFO!! I can’t believe I spent so much time thinking about it, haha.