what is the correct answer?

According to the cost allocation procedures discussed on the Help screens for the Private Label Sales Report and the Marketing and Admin Report, which one of the following is NOT included as part of a company's production costs for private-label footwear? O A proportionate share of expenditures for best practices training at plants where private-label pairs are produced o A proportionate share of plant maintenance costs and plant depreciation at plants where private-label pairs are produced A proportionate share of distribution warehouse leasing costs, packing/shipping costs at distribution centers, and advertising costs in regions where private-label pairs are sold A proportionate share of plant supervision costs at plants where private-label pairs are produced O A proportionate share of companywide expenditures for TQM/Six Sigma quality control at plants where private-label pairs are produced