Campbell Soup Company incurs the following costs:

a. Purchase of tomatoes by a canning plant for Campbell’s tomato soup products

b. Materials purchased for redesigning Pepperidge Farm biscuit containers to make biscuits stay fresh longer

c. Payment to Backer, Spielvogel, & Bates, the advertising agency, for advertising work on the Healthy Request line of soup products

d. Salaries of food technologists researching feasibility of a Prego pizza sauce that has minimal calories

e. Payment to Safeway for redeeming coupons on Campbell’s food products

f. Cost of a toll-free telephone line used for customer inquiries about using Campbell’s soup products g. Cost of gloves used by line operators on the Swanson Fiesta breakfast-food production line h. Cost of handheld computers used by Pepperidge Farm delivery staff serving major supermarket accounts