Carrying cost of inventory

Just add that cost to stock .

Depends on software. If you are using Tally ,then use option Additional Cost. 

Or , you can book that cost under Direct expenses , and at the time of making Balance sheet you can add that cost to Stock value. 

Try the FIFO or weighted average to get the cost of remainng inventory. 

Any other costs to bring the asset to the sale can be considered. Including stistorage if it is necessary. Its a complex scenarion, then we have to analyse what expenses we incur and as 2 standard tells us what costs to be deleted.

Fifo and weighted gives us the cost of remaining inventory after production, storage and handling (storage is written off usually not unless if they are necessary for the next stage of production. So ten years is a necessary stage of production or not, you have to define it.) If it is me, ill expense off stotage costs because its not the next phase of production. Your management must decide it. 

If you can understand that its either cost or nrv the finished goods are measured at. Only the closing stock is measured and not the goods sold already. So what number you get after using the formula, is the ending balance. 

I have attached a standard problem that every CA has. By this, you will understand the whole scenario with FIFO calculations as well. You know as, indas and ifrs are just the same