Classify each of these costs according to its place in the value chain.

Payment to UPS for delivering PCs to customers
Cost of hard drives used
Cost of Internet banner ads
Plant janitors' wage
Wahes of workers who assemble the PCs
Cost of customer hotline for troubleshooting problems
Wages of forklift drivers on the plant floor
Pland utilities
Cost of software loaded on computers
Depreciation on plant and equipment
Salaries od scientists working on next generation laptops
Insurance and taxes on plant property
Cost of oil used for conveyor belts and other plant equipment
Payment to engineers redesigninh the exterior case
Wages of sales associates taking phone orders
Cost of circuit boards used


R&D, Design of Products or Processes, Direct Materials, Direct Labor, Manufacturing Overhead, Marketing, Distribution, Customer Service