Landed costs refer to:

the costs of a product shipped via surface transport
the costs of a product that is quoted cash on delivery (COD)
the costs of a prepaid shipment
a price that includes both the cost of the product plus transportation to the buyer

The correct answer is letter "D": a price that includes both the cost of the product plus transportation to the buyer.

Explanation:

Landed Costs represents the actual cost of a product added to the expenditures on transportation, taxes, insurance, currency conversion, handling, and freight. Computing all those costs will allow firms to determine their profit, thus, it is necessary to implement systems that allow companies to track them. Most firms engaged in international trade have to calculate the landed costs of receiving goods from vendors abroad.

decentralization can the employees to get more involved in the business decision making