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The shipping out should be allocated to the inventory, and costs recognized when the items are sold.
Instead of allocating the exact dollars, manufacturers making a large number of inventory items create a standard and allocate an amount ot inventory during the year, called standard costing.
At year end, the costs associated with the standard are compared with actual, and the difference reported as gain or loss on the income statement.
A simple example: 5,000 inventory items that cost $1 each need to be sent out for metal plating, which generally costs $.15 each. Set that as the standard, and allocate a standard overhead cost to each item. So, your standard cost is now $1.15 each.
When the bill for plating comes in for $600, you charge that amount to the plating standard cost, and your year end income statement will reflect a $150 gain on plating, but inventory will reflect standard costs for pricing and sales.
Costs such as education or workshops are administrative costs and generally not allocated to inventory unless you are required to follow UNICAP (uniform capitalization).
PayPal fees are a bank service charge not allocated to inventory at all.
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