@Rich Bake
What does your post even mean ? You have posted to several threads on various matters so what is the purpose of this post ?
When calculating the cost of the product being manufactured the cost to package it for sale is part of the inventory costs and is used to determine total cost per unit so you know how much to price the item for sale.
Packaging for shipping is reported as part of the shipping costs and/or general supplies ... whichever works best with the bookkeeping system you use.
