A company's distribution and warehouse expenses do NOT include which one of the following?

Per pair freight costs on incoming shipments of newly$-$produced footwear from one or more of the company's production facilities A standard import tariff of $$4\mathrm{.}00$ per pair on all pairs imported from the company's foreign production facilities

Annual leasing and maintenance fees of $$1$ million for each of the company's four distribution centers; however, such expenses fall to $5$ times the number of pairs sold when warehouse volume in any region is less than $200,000$ pairs annually $($should company managers decide to abandon selling footwear in a geographic region, leasing and maintenance costs will fall to $$0--$but annual leasing and maintenance fees will resume if$/$when sales in the region begin again$)$

The costs of processing, boxing, packagirty, handling, and shipping orders to footwear retailers and online buyers

The inventory costs of carrying unsold pairs over from the prior year per pair on required inventory and $$1$ per pair on additional unsold pairs$)$