Match each of the following cost items with the value chain business function where you would expect the cost to be incurred:

1. Purchase of raw materials

2. Advertising

3. Salary of research scientists

4. Delivery expenses

5. Reengineering of product assembly process

6. Replacement labor expense for warranty repairs

7. Manufacturing supplies

8. Sales salaries

9. Purchase of CAD software

10. Salary of website manager

Answer Options: Distribution, Research and Development, Marketing, Design, Customer Service and Production