Selling and distribution: Which of the following is not classified as a sales expense for a chemical plant product?

Introduction / Context:
Sales expenses (selling and distribution) are the costs incurred to move product to customers and support the selling process. Correct classification affects product costing, pricing, and profitability analysis. This question asks which item does not ordinarily fall under sales expenses.

Given Data / Assumptions:

• Standard accounting categories used in chemical plant costing.
• Sales expenses include advertising, warehousing, distribution, field sales effort, order processing, and customer service.
• General legal fees are typically administrative (G&A), unless directly tied to selling (e.g., contract compliance specifically charged to sales).

Concept / Approach:
Advertising promotes product; warehousing stores finished goods for shipment; customer service supports the buyer post-sale; sales commissions are clearly selling. Legal fees, unless clearly defined as sales-related, are normally categorized under general and administrative expenses, not sales expense.

Step-by-Step Solution:
Classify each line item under common practice.Identify the outlier typically charged to G&A: legal fees.Select “Legal fees” as not a sales expense.

Verification / Alternative check:
Review standard cost summaries: sales expense headings almost always include advertising, warehousing/distribution, sales force costs, commissions, and customer service infrastructure—not general legal fees.

Why Other Options Are Wrong:
Advertising: Canonical sales expense.Warehousing: Distribution and inventory of finished goods; sales expense.Customer service: Post-sale support within sales/distribution budgets.Sales commissions: Directly tied to selling.

Common Pitfalls:
Misclassifying overhead items; occasionally, legal costs related to specific sales contracts may be charged to selling, but in general legal fees belong to G&A.

Final Answer:
Legal fees