As a result of the Relocation, we recorded $2.2 million in restructuring charges for the three months ended July 31, 2022. Of this, approximately $608,000 is reflected in selling, general and administrative expenses, approximately $1.2 million in cost of goods sold, and approximately $366,000 in marketing and distribution. There were no costs associated with the Relocation recorded for the three months ended July 31, 2021.

The components of the restructuring charges recorded in our consolidated income statement are as follows (dollars in thousands):


	For the Three Months Ended July 31,
	2022		2021
Severance and employee-related benefits (a)	$	1,913	$	—
Consulting services		84		—
Employee relations		192		—
Office rent and equipment		31		—
Total restructuring expense	$	2,220	$	—

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(a)

None of these amounts have been paid as of July 31, 2022, and the balance has been recorded in accrued payroll and incentives on our balance sheet.