Exercise 4 (Chapter 10)-Upstream, midstream, and downstream costs Required: Identify each of the items below as being an upstream (U), a midstream (M), or a downstream ( D) cost. a. Direct materials b. Research and development c. Product design d. Manufacturing overhead e. Sales salaries f. Cost of delivering merchandise to customers g. Cost to create a copyright h. Salaries to product engineers i. Salaries of production line workers j. Direct labor k. Cost to hear the manufacturing plant I. Advertising expenses m. Patent filing fees n. Salary of company president o. Depreciation on manufacturing equipment p. Depreciation on office equipment