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Match each of the following cost items with the value chain business function where you would expect the cost to be incurred: begin{tabular}{|l|l|l|} hline multicolumn{1}{|c|}{

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Match each of the following cost items with the value chain business function where you would expect the cost to be incurred: \begin{tabular}{|l|l|l|} \hline \multicolumn{1}{|c|}{ Cost Item } \\ \hline 1. & Labor time to repair products under warranty & Business Function \\ \hline 2. & Radio commercials \\ \hline 3. & Labor costs of delivering customer orders \\ \hline 4. & Testing of competitor's product \\ \hline 5. & Direct manufacturing labor costs \\ \hline 6. & Development of order tracking system for online sales \\ \hline 7. & Design cost of new product brochures \\ \hline 8. & Hours spent designing childproof bottles \\ \hline 9. & Training costs for representatives to staff the customer call center \\ \hline 10. & Installation of robotics equipment in manufacturing plant \\ \hline \end{tabular} Classify each of the following costs as Product (direct/indirect) or Period and Variable, Fixed or Mixed (when both variable and fixed costs may apply)

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