can you explain why?

3) Lucky Cow Dairy provided the following expense information for May: Assembly-line workers' wages Caps for milk bottles Reconfiguring the assembly line Customer support hotline kutib Delivery expenses Depreciation on factory equipment Plastic milk bottles Salaries of salespeople Salaries of research scientists Customer toll-free order line $72,000 36001 125,400 10,700 20,900 75,700 52,100 63,700 70,600 6100 Wil is the total cost for the distribution category of the value chain? A) $20,900 B) $218,300 C) $152,500 D) $24,500