单项选择题

A company manufactures and sells toys and incurs the following three costs:
(i) Rental of the finished goods warehouse
(ii) Depreciation of its own fleet of delivery vehicles
(iii) Commission paid to sales staff
Which of these are classified as distribution costs?

A.(i) and (iii) only
B. (i), (ii) and (iii)
C.(ii) and (iii) only
D.(i) and (ii) only