Measuring costs at various stages of the value chain is important to Starbucks. Suppose that you are a Starbucks manager or accountant. For each of the following activities, indicate the value-chain function that is being performed and what accounting information might be helpful to managers in the function:

1. Process engineers investigate methods to reduce the time to roast coffee beans and to better preserve their flavour.

2. A direct-to-your-home mail-order system is established to sell custom-blended coffees.

3. Arabica coffee beans are purchased and transported to company processing plants.

4. Focus groups investigate the feasibility of a new line of Frappuccino drinks.

5. A telephone hotline is established for mail-order customers to call with list items and comments on the quality and speed of delivery.

6. Each company-owned retail store undertakes a campaign to provide information to customers about the processes used to make its coffee products.