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 Delivery expenses Depreciation on factory equipment Plastic milk bottles Salaries of salespeople Salaries of research scientists Customer toll-free order line $72,700 3,700 125,300 10,600 20,700 75,800 52,300 63,600 70,600 6,700 What is the total cost of research and development of the value chain? O A. $74,200 O B. $70,600 C. $195,900 OD. $54,700