1. In this respect, adjustments were made for ocean and domestic freight, insurance, handling and packaging costs.

2. In this respect, adjustments were made for inland and ocean freight, insurance, handling, loading and ancillary costs.

3. On domestic sales, allowances claimed for commissions, inland freight, insurance, packaging expenses and bank charges were accepted.

4. In this respect, adjustments were made for inland and ocean freight, insurance, handling, loading and ancillary costs

5. In this respect, adjustments were made for international freight, insurance, domestic freight, handling, packaging and credit costs.