Classify each of these costs according to its place in the value chain. Within the production

$$ category, break the costs down further into three$$ subcategories: Direct$$ Materials, Direct$$ Labor, and Manufacturing Overhead. Then calculate the total cost for each value chain category. $($Enter amounts in millions. If an input field is not used in the$$ table, leave the input field$$ empty; do not enter a$$ zero.$)$

Peony Electronics

Value Chain Cost Classification

Production

Cost

R and D

Design

Direct Materials

Direct Labor

Manufacturing Overhead

Marketing

Distribution

Customer Service

Delivery expense

$$10$

Salaries of salespeople

$$6$

Chipset

$$60$

Exterior case for phone

$$5$

Assembly$-$line workers' wages

$$9$

Part $2$

Technical support hotline

Depreciation on plant and equipment

Rearrange production process

$1-800($toll$-$free$)$ line for customer orders

Scientists' salaries

$$14$

Total costs

Production

Cost

R and D

Design

Direct Materials

Direct Labor

Manufacturing Overhead

Marketing

Distribution

Customer Service