Takeda is Bio-tech firm based in Boston and in Tokyo. They classify their costs into three categories, manufacturing, upstream, and downstream. These costs are sometimes referred to as an organization's value chain. Costs incurred by the Takeda are described in the following table: Required: Classify each of the above costs as being an upstream, manufacturing, or downstream cost by selecting the appropriate option from the dropdown provided. 2 3 4 5 6 7 Description of Cost Depreciation on the finished goods warehouse Cost of bicycle chains Cost of testing a new prototype Research and development costs Salary cost of the Vice President of Research Sales commissions Transportation costs for shipping bikes to retailers Costs of indirect materials such as bicycle chain oil Costs of customer service representatives Labor costs of plant manager Rent costs for the factory Depreciation of machinery used to test new manufacturing procedures Labor costs of production employees Costs of advertising the company's products 8 9 10 11 12 13 14