Apple, Inc., incurs many types of costs in its operations. Required: For each cost in the following table, identify the stage in the value chain where this cost is incurred: Cost Programmer costs for a new operating system. Costs to ship computers to customers. Call center costs for support calls. Salaries for employees working on new product designs. Costs to purchase advertising at university stores. Costs of memory chips to make computers. Stage In the Value Chain Assume that The AM Bakery is preparing a budget for the month ending October 31. Management prepares the budget by starting with the actual results for August 31. Next, management considers what the differences in costs will be between August and October. Management expects revenue in October to be 20 percent more than in August, and it expects all ingredient costs (e.g., flour, butter, and so on) to be 20 percent higher in October than in August. Management expects "other" labor costs to be 25 percent higher in October than in August, partly because more labor will be required in October and partly because employees will receive a pay raise. The manager will receive a pay raise that will increase his salary from $6,300 in August to $6,980 in October. Rent, utilities, and marketing costs are not expected to change. Required: Prepare a budget for The AM Bakery for October. THE AM BAKERY Bakery Sales Budgeted Costs For the Month Ending October 31 Actual Budgeted (August) (October) Ingredients Flour Butter Oil Fruit Nuts Chocolate Other Total ingredients $ 5,700 5,300 3,500 3,100 2,700 1,700 1,300 $ 23,300 Labor Channel manager $ 6,300 Other 12,500 Utilities 4,200 Rent 5,400 Marketing 1,100 Total bakery cost $ 52,800 Revenues 70,200