问题如下：
Company M follows U.S.GAAP, it spent $150 million in purchasing inventory, $10 million in bringing the goods to their current location and another $10 million in selling them. The inventory cost of company M is:
选项：
A.$150
B.$160
C.$170
解释：
B is correct. According to definition, inventory cost contains 3 parts: purchase costs, conversion costs, and other costs necessary to bring the inventory to its present location and condition. Selling costs is a part of period costs, it does not belong to product costs.
运输的费用怎么界定？
