12. Sunnybrook Orange Groves processes a variety of fresh juices. The company has the following expenses for July: Depreciation expense on bottling machines $ 63,000 Glass juice bottles $ 54,000 Commissions for salespeople $ 27,000 Salaries of nutrition researchers $ 89,000 Costs of maintaining website used for customer orders $ 4,000 Wages of factory workers $ 75,000 Freshness seals/caps for juice bottles $ 3,000 Reconfiguring the factory layout $102,000 Customer help line $ 2,000 Costs of refrigerated trucks used to deliver juice $ 17,000 What is the total cost for the production category of the value chain? a. $436,000 b. $ 54,000 c. $195,000 d. $293,000