Classify Each of the Following Cost Items into One of the Business

Essay

Classify each of the following cost items into one of the business functions of the value chain,either (1)R&D, (2)design, (3)production, (4)marketing, (5)distribution,or (6)customer service.
Item:
a.cost of samples mailed to promote sales of a new product
b.labour cost of workers in the manufacturing plant
c.bonus paid to a person with a 90% satisfaction rating in handling customers with complaints
d.transportation costs for shipping products to retail outlets