Cost os sales refers to all of the costs of that company in the 1 point distribution chain. Your answer In a distribution chain from manufacturer to end consumer, where is the 1 point marketing expense concentrated? Disbutioor Manufacturer Everylevel equally Retailer [Checkbox: select 1 to 4 options]. Which of these would you expect the 1 point chain to probably function with as a cost of goods, expressed as a percentage of the sale price? 65%