SHIPPING AND HANDLING COSTS

3 Months Ended

Jan. 31, 2022

Shipping And Handling Costs

SHIPPING AND HANDLING COSTS

NOTE 8. SHIPPING AND HANDLING COSTS

The Company pays shipping and handling costs on behalf of customers for purchased apparel merchandise. These costs are billed back to the customer through the billing invoice. The shipping and handling costs associated with merchandise ordered by the Company are included as part of inventory as these costs are allocated across the merchandise received. With House Wrap orders, the customer pays the shipping cost. The shipping and handling costs associated with customer orders was approximately $8,647 and $3,007 for the three month periods ended January 31, 2022 and 2021, respectively.