Operating Expenses Target Corporations footnote from its 2015 annual report table illustrates the primary items classified in each major expense category: cost of sales (COS), or selling, general and administrative (SG&A). For each expense, indicate whether the item would be included in COS or SG&A???

Expense	Category
a. Advertising expenses	AnswerSG&ACOS
b. Compensation and benefit costs for headquarters employees	AnswerSG&ACOS
c. Compensation and benefit costs for store employees	AnswerSG&ACOS
d. Compensationand benefits costs for distribution center employees	AnswerSG&ACOS
e. Distribution center costs	AnswerSG&ACOS
f. Freight expenses associated with moving merchandise from our vendors to our distribution centers and our retail stores	AnswerSG&ACOS
g. Freight expenses associated with moving merchandiseamong our distribution and retail stores	AnswerSG&ACOS
h. Import costs	AnswerSG&ACOS
i. Inventory shrink and theft	AnswerSG&ACOS
j. Litigation and defense costs and related insurance recovery	AnswerSG&ACOS
k. Markdowns on slow moving inventory	AnswerSG&ACOS
l. Occupancy and operating costs for headquarters facilities	AnswerSG&ACOS
m. Occupancy and operating costs of retail locations	AnswerSG&ACOS
n. Outbound shipping and handling expenses associated with sales to our guests	AnswerSG&ACOS
o. Payment term cash discounts to our vendors	AnswerSG&ACOS
p. Pre-opening costs of stores and other facilities	AnswerSG&ACOS
q. U.S. credit cards servicing expenses	AnswerSG&ACOS
r. Vendor reimbursement of specific, incremental, and identifiable advertising costs	AnswerSG&ACOS