value chain??

Group of answer choice

Question 27 Which of the following is not a category of the value chain? O Production O Budgeting O Design O Distribution The following information is from the records of Doctor and Gamble, Inc. Beginning Raw Materials 15,000 Beginning Work in Process 18,500 Ending Work in Process 4,550 Ending Raw Materials 1,300 Beginning Finished Goods 26,000 Direct Labor Incurred 6,200 Direct Materials Purchased 2,300 Ending Finished Goods 18,650 Cost of Goods Manufactured 44,650 Manufacturing Overhead Allocated 8,500 What was Cost of Goods Sold? O 70,650 52,000 O 56,550 63,300