Schering Pharmaceuticals incurs the following costs:

a. Cost of redesigning blister packs to make drug containers more tamper-proof

b. Cost of videos sent to doctors to promote sales of a new drug 

c. Equipment purchased by a scientist to conduct experiments on drugs yet to be approved by the federal government

d. Cost of fees paid to members of Schering’s board of directors

e. Cost of Federal Express courier service to deliver drugs to hospitals