According to the cost allocation procedures discussed on the Help screens for the Private Label Sales Report and the Marketing and Admin Report, which one of the following is not included as part of a company's cost in supplying private-label footwear to chain retailers?
A. Expenditures for plant maintenance
B. Production run set-up costs.
C. Expenditures for TQM/Six Sigma quality control
D. Plant supervision costs
E. Advertising expenses