Identifying upstream and downstream costs Below is a list of costs from a firm that man- ufactures CD players and sells them through a network of sound systems stores located primarily in shopping malls.

1. Earphones purchased from a parts supplier 2. Magazine advertising 3. Testing of the sound quality of the system 4. Repair work on returned CD players 5. Sales commissions on sold units 6. Design of a new quality testing system for the CD players 7. Freight charges for units shipped to stores 8. Insurance on finished goods inventory of CD players 9. Labor costs for plant quality control inspectors 10. Design of new tooling for making the CD housings 11. In-store training program for stores sales representatives 12. Salaries of personnel working in CD player order processing

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REQUIRED For each cost determine if it is most likely a manufacturing cost (M), an upstream cost (U), or a downstream cost (D).