Identify each of the items shown in the left column of the following table as being an upstream, a midstream, or a downstream cost by placing an X in the one of the columns to the right of the items column. The first item is shown as an example.
Item Upstream Midstream Downstream
Telephone cost of a manufacturing plant..........................................................X
Steering wheel use to assemble a car
Wages of a manufacturing plant
Cost of product warranty
Cost of researching a cancer treatment drug
Plant manager's salary
Sales commissions
Cost of pursuing FDA's approval on a new drug
Cost of product advertisement
Cost of providing Internet service in a plant
Year-end bonus paid to factory forepersons
Shipping manager's salary
Cost of research and development
Depreciation on vehicles used by salespersons
Depreciation on vehicles used in a plant