Lucky Cow Dairy provided the following expense information forMay:

Assemblyminusline workers' wages	$72,000
Caps for milk bottles	3,000
Reconfiguring the assembly line	125,000
Customer support hotline	10,000
Delivery expenses	20,000
Depreciation on factory equipment	75,000
Plastic milk bottles	52,000
Salaries of salespeople	63,000
Salaries of research scientists	70,000
Customer tollminusfree order line	6,000

What is the total cost of research and development of the valuechain?