Do you have any material for Cost Accounting 3303 Class?

can you help me with this?

EXCERSISE: 1-17 Value Chain and the classification of costs, pharmaceutical company. Pfizer, a pharmaceutical company incurs the following costs: a. Payment of booth registration fee at a medical conference to promote new products to physicians. b. Cost of redesigning an insulin syringe to make it less painful. c. Cost of a toll-free telephone line used for customer inquiries about drug usage, side effects of drugs, and so on. d. Equipment purchased to conduct experiments on drugs yet to be approved by the government. e. Sponsorship of a professional golfer. f