We have books printed overseas for sale in the US. We travel there to manage the printing, quality control, transport, et al. Do we include those costs in the Inventory dollar value of the books (beginning of year - end of year), or are those costs reported separately? Also, we will see a sharp price change in the printing cost of each book 2018 to 2019, so that will drastically impact the inventory from 12/31/2018 vs. 1/1/2019. How do we report that?