Target Corporation's 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.

a. advertising expenses

b. compensation and benefits costs for headquarters employees

c. compensation and benefits costs for store employees

d. compensation and benefits costs for distribution center employees

e. distribution center costs

f. freight expenses associated with moving merchandise from our vendors to our distribution centers and our retail stores

g. freight expenses associated with moving merchandise among our distribution and retail stores

h. import costs

i. inventory shrink and theft

j. Litigation and defense costs and related insurance recovery

k. markdowns on slow-moving inventory

l. occupancy and operating costs for headquarters facilities

m. occupancy and operating costs of retail locations

n. outbound shipping and handling expenses associated with sales to our guests

o. payment term cash discounts to our vendors

p. pre-opening costs of stores and other facilities

q. U.S. credit cards servicing expenses

r. vendor reimbursement of specific, incremental, and identifiable advertising costs