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Kenton's Lumber is a medium-sized lumber company, competing with home improvement giants in nearby markets. This lumber yard has one type of irventory: Merchandise Inventory. It tracks Merchandise Inventory separately for each of its product lines: lumber. flooring, and windows. The following shows Kenton's income statement for the most recent year. (Kenton's Lumber follows a similar methodology as Kohl's, also a merchandiser, in regard to ciassifying costs as either cost of sales or SGEiA expenses.) The following summary transactions reflect Kenton's activity during the year. (c) What is the difference between freight-in and delivery cost? Which of these iabels would be appropriate for the freight cost described in this