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A company's distribution and warehouse expenses do NOT include which one of the following? Per pair freight costs on incoming shipments of newly - produced

A company's distribution and warehouse expenses do NOT include which one of the following?
Per pair freight costs on incoming shipments of newly-produced footwear from one or more of the company's production facilities
Boxing and shipping fees for orders sent to footwear retailers and the costs of order processing, boxing, packaging, handling and $12.50 per pair shipping fees incurred for each pair shipped to online customers
Annual leasing and maintenance fees of $1 million per distribution center/warehouse in each region
Any tariffs on pairs imported from the company's foreign production facilities
whatever compensation amounts management has decided to pay workers at its distribution centers
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