Kenton's Lumber is a medium-sized lumber company, competing with home improvement giants in nearby markets. This lumber yard has one type of inventory: 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 classifying costs as either cost of sales or SG&A expenses.) The following summary transactions reflect Kenton's activity during the year. Initial freight cost of getting product to the lumber yard $133,800 Marketing costs 87,000 Total cost of products sold 1,543,000 Depreciation cost and utility cost for lumber yard 78,600 Cost of labor 495,000 Other operating costs 20,600 (c) What is the difference between freight-in and delivery cost? Which of these labels would be appropriate for the freight cost described in this problem?