$1-18$ Value chain and classification of costs, fast food restaurant. Burger King, a hamburger fast food restaurant, incurs the following costs:

a$.$ Cost of oil for the deep fryer

b$.$ Wages of the counter help who give customers the food they order

c$.$ Cost of the costume for the King on the Burger King television commercials

d$.$ Cost of children's toys given away free with kids' meals

e$.$ Cost of the posters indicating the special "two cheeseburgers for $$2\mathrm{.}50"$

f$.$ Costs of frozen onion rings and French fries

g$.$ Salaries of the food specialists who create new sandwiches for the restaurant chain

h$.$ Cost of $"$to$-$go$"$ bags requested by customers who could not finish their meals in the restaurant

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