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

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$)$

Any tariffs on pairs imported from the company's foreign production facilities

the wages, salaries, and bonuses paid to employees at each of the company's distribution centers

The costs of processing, boxing, packaging, handling, and shipping orders to footwear retailers and the pairs purchased by online buyers

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