E2.24 LO 2.7 Classifying costs; value chain: manufacturer Gelato Messina makes and sells a wide range of high quality gelato. Classify the costs listed below, using these value chain classifications:

(a) research and development

(b) design

(c) supply

(d) manufacturing

(e) marketing

(f) distribution (g) customer service. Costs: 1. the cost of cream and sugar used to make the gelato 2. electricity. The cold room that stores the completed gelato accounts for most of the electricity consumed 3. the cost of fuel for delivery trucks 4. the wages paid to staff who mix the ingredients to make the gelato 5. the wages paid to the development technician who creates new and exciting Gelato Messina flavours 6. the cost of advertising in public outlets and food trade magazines.