The correct answer is: B. distribution overhead.
Warehousing costs are the costs associated with storing and handling goods in a warehouse. They include the costs of rent, utilities, insurance, security, and labor. Warehousing costs are a type of distribution overhead, which is the cost of getting goods from the manufacturer to the customer. Other types of distribution overhead include transportation costs, order processing costs, and customer service costs.
Office overhead is the cost of running an office, such as rent, utilities, insurance, and salaries. Material cost is the cost of the materials used to make a product, such as the cost of raw materials and components. Works overhead is the cost of running a factory, such as the cost of equipment, maintenance, and utilities.
Warehousing costs are an important part of the overall cost of goods sold. They can have a significant impact on the profitability of a business. Therefore, it is important to manage warehousing costs effectively. One way to do this is to negotiate favorable lease terms with warehouse owners. Another way is to use technology to automate warehouse operations.