Freight in- selling transaction

Freight out- shipment expense

Cost conversion –

Indirect labor-assistance of making a work

Shipping point -excluded

Return-exclude

Beginning – balance

Fob destination-seller padin ang may ari ng goods.Seller is responsible for freight charge up to point of
destination.

Fob shipping point – pag mamay ari ng buyer.buyet is responsible for freight charge up to point of
destination.