Requirement

Classify each of the cost items $($a$-$h$)$as one of the business functions of the value chain $($Customer Service, Design, Marketing, Peroduction, Distribution or Reasearch and Dvelopment$).$ Pfizer, a pharmaceutical company, incurs the following costs: a$.$Payment of booth registration fee at a medical conference to promote new products to physicians

b$.$Cost of redesigning an insulin syringe to make it less painful

c$.$Cost of a toll $-$free telephone line used for customer inquiries about drug$$usage$,$ side effects of drugs, and so on

d$.$ Equipment purchased to conduct experiments on drugs yet to be approved by the government

e$.$ Sponsorship of a professional golfer

f$.$ Labor costs of workers in the packaging area of a production facility

g$.$Bonus paid to a salesperson for exceeding a monthly sales quota

h$.$ Cost of Federal Express courier service to deliver drugs to hospitals