Which one of the following expenditures should not be included in the cost of inventory?

Question

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Transportation-out refers to the cost incurred to transport goods from the company to the customers or any other place outside the company. As this cost is incurred after the inventory has been sold, it should not be included in the cost of inventory. The cost of inventory should include only the direct costs associated with acquiring or producing the inventory, such as purchase cost, packaging cost, and transportation-in.

Which One of the Following Expenditures Should Not Be Included