$1-17$ Value chain and classification of costs, pharmaceutical company. Pfizer, a pharmaceutical company, incurs the following costs:

a$.$ Payment of booth registration fee at a medical conference to promote new products to physicians

b$.$ Cost of redesigning an insulin syringe to make it less painful

c$.$ Cost of a toll$-$free telephone line used for customer inquiries about drug usage, side effects of drugs, and so on

d$.$ Equipment purchased to conduct experiments on drugs yet to be approved by the government

e$.$ Sponsorship of a professional golfer

f$.$ Labor costs of workers in the packaging area of a production facility

g$.$ Bonus paid to a salesperson for exceeding a monthly sales quota

h$.$ Cost of FedEx courier service to deliver drugs to hospitals

Classify each of the cost items $($a$-$h$)$ as one of the business functions of the value chain shown in Exhibit $1-2($page $6).$