The following items are included in the distribution cost

Advertisement
Dispatch clerk salary
Tender preparation cost
Sales manager salary

The correct answer is: A. Advertisement.

Distribution costs are the costs associated with getting a product or service from the producer to the consumer. They include the costs of transportation, warehousing, order processing, and customer service.

Advertisement is a marketing communication that uses an openly sponsored, non-personal message to promote or sell a product, service, or idea. It includes advertising through television, radio, print, online, and other media.

Dispatch clerk salary is the salary paid to a person who is responsible for dispatching goods and services. The dispatch clerk is responsible for coordinating the movement of goods and services from the point of origin to the point of destination.

Tender preparation cost is the cost of preparing a tender. A tender is a formal document that is submitted to a government or other organization in response to a request for proposals. The tender preparation cost includes the cost of preparing the technical proposal, the financial proposal, and the management proposal.

Sales manager salary is the salary paid to a person who is responsible for managing a sales team. The sales manager is responsible for setting sales goals, developing sales strategies, and motivating the sales team.

Of the above options, only advertisement is directly related to the distribution of goods and services. The other options are not directly related to the distribution of goods and services.

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