There is a failure in the company's backup system after a system crash. Month-end reports will be delayed. Mark, the manager of the division experiencing the system failure, does not report this upcoming delay to anyone since he does not want to be the bearer of bad news. To reduce the company's tax bill, Jillian uses total cost to value inventory instead of using product cost as required by law. Since Michael works in the accounting department, he is aware that profits are going to fall short of analysts' projections. He tells his father to sell stock in the company before the earnings release date. Classify each cost as to which category of the value chain it belongs (R&D, Design, Purchases, Marketing, Distribution, or Customer Service). Compute the total costs for each value chain category. How much are the total inventoriable product costs