Note H—Selling, General and Administrative Expense

We include in selling, general and administrative ("SG&A") expenses the costs incurred subsequent to the receipt of finished goods at our distribution facilities, such as the cost of stocking, warehousing, picking, packing, and shipping goods for delivery to our customers. Distribution costs included in SG&A expenses totaled $3.5 million and $4.5 million for the three-month periods ended June 27, 2020, and June 29, 2019, respectively. Distribution costs included in SG&A expenses totaled $13.2 million and $12.9 million for the nine-month periods ended June 27, 2020, and June 29, 2019, respectively. In addition, SG&A expenses include costs related to sales associates, administrative personnel, advertising and marketing expenses and other general and administrative expenses.