Emma is the marketing manager for a new product that is soon to be launched. Anyone purchasing the product can try it free for 30 days and will only be billed after this period of time. Customers will purchase the product through the product's website and the company will then ship to the customer. If customers do not like it before the 30 day period they can return the product and Emma's company will pay the shipping cost. In preparing to set the price of the new product, Emma is making sure to include all variable costs associated with the product. Her list would MOST LIKELY include all of the following EXCEPT: