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In general accounting practice, transportation (shipping) costs are allocated to specific items in a multi-item order by the relative cost of each item. Example: A 2-item order totals $100 (say, $60 for one item and $40 for the other), and the shipping cost is $10. The shipping cost for the $60 item is $60/$100*$10 = $6, and the shipping cost for the $40 item is $4.

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