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Hi, 1.are batch related logistics costs included in COGS? 2. if yes, do i calculate batch rated logistics cost from sales volume or production volume?

Hi,

1.are batch related logistics costs included in COGS?

2. if yes, do i calculate batch rated logistics cost from sales volume or production volume?

3. if no, where in the income statement should i put it? do i calculate batch rated logistics cost from sales volume or production volume?

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