Number of Engineering Hours Is a Likely Cost Driver for Which

Multiple Choice

Number of engineering hours is a likely cost driver for which value chain function?

A) The research and development function has number of engineering hours as a likely cost driver.
B) The design function has number of engineering hours as a likely cost driver.
C) The marketing function has number of engineering hours as a likely cost driver.
D) The production function has number of engineering hours as a likely cost driver.