Pad printing and set up fees would be part of the inventory costs, allocated to each item that it applied to. So if the set up fee was $100, and you had 100 items, you would allocate $1 to each of the 100 items.
Shipping would be part of the inventory costs if it is inbound shipping. So if you paid $1,000 for 100 items and shipping was $100, then each item when you sold it would be $110 (depending on inventory method you used) When you sell the inventory, your shipping costs to the customer are separate and are considered shipping costs.
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