All of the costs associated with the clerical work of preparing an order, transmitting the order, following up the order, and recording receipt of the order. It does not include machine set-up costs for manufacturing, since that is a part of purchase price. It does not include the costs of physically handling the inbound order, since that is accounted for in: (1) storage in-and-out costs, or labor costs; and (2) transportation shipping and receiving costs.
