Yes, the freight of raw materials is included in the "raw materials" at the time of purchase, and this raw material is included in the "production cost" at the time of collection.

Suppose the amount you include in the sales expenses is 100 yuan.

Debit: Sales Expense-100

Borrow: production cost 100.

In other words, the sales expenses are written off on the debit side and then included in the production cost on the debit side.