302-10.204—What costs are allowed for preparing a mobile home for shipment?
         Allowable costs for preparing a mobile home for shipment include but are not limited to:
    
    
    
    
    
    
    
        
        (f) 
         Rental, installation, removal and transportation of hitches and extra axles with wheels and tires;
    
    
        
        (g) 
         Purchasing blocks in lieu of transporting blocks from old official station and cost of replacement blocks broken while mobile home was being transported;