E19-3 Suppose Target incurred the following costs at its Charleston, South Carolina. store. Research to determine whether store should add Payment to consultant for advice on location of new a travel agency service....... $ 400 store $2,500 Purchases of merchandise.. Rearranging store layout...... Newspaper advertisements..... 50,000 Freight-in.. 3,000 1,500 Salespersons salaries. 8,000 10.000 Customer complaint Depreciation expense on delivery trucks..... department....... 800 2.000 Required 1. Use the following format to classify each cost according to its place in the value chain. Design of Products, Services, or R&D Processes Purchases of Merchandise Inventory Marketing Distribution 2. Compute the total costs for each value-chain category. 3. How much are the total inventoriable product costs?