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

A$)$ The costs of processing, boxing, packaging, handling, and shipping orders to footwear retailers and online buyers

B$)$ 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--$but annual leasing and maintenance fees will resume if$/$when sales in the region begin again$)$

C$)$Per pair freight costs on incoming shipments of newly$-$produced footwear from one or more of the company's production facilities

D$)$ The inventory costs of carrying unsold pairs over from the prior year $($ $$0\mathrm{.}50$ per pair on required inventory and $$1$ per pair on additional unsold pairs$)$

E$)$A standard import tariff of $$4\mathrm{.}00$ per pair on all pairs imported from the company's foreign production facilities