Classify each of The J. M. Smucker Company's costs as one of the six business functions in the value chain.
a. Cost of a prime-time TV ad featuring Smucker's® Fruit & Honey™ Fruit Spreads
b. Salary of engineers who are designing the new plant's layout
c. Depreciation on Orrville, Ohio, plant
d. Depreciation on delivery vehicles
e. Transportation costs to deliver Folgers Coffee® to retailers such as Kroger, Walmart, and Save-A-Lot
f. Costs of a customer support center website
g. Plant manager's salary
h. Purchase of strawberries used in Smucker's® Strawberry Preserves
i. Depreciation on food research lab