Adjustment for the variation of depreciation included in inventories at the beginning and end of the year

Hello all,

I have a question regarding depreciation and amortization (by nature). Would you include the adjustment for the variation of depreciation included in inventories at the beginning and end of the year in COGS? Also, I included depreciation of PPE and right of use assets in selling expenses (rather than as an administrative expense). Can anyone let me know if they deem this correct?

Thank you!