$(2024$ Capsim Management Simulations, Inc.

Digby Corporation uses the accrual method of accounting. When it sells the first unit of inventory for its product called Dast during the year, it also matches which of these expenses with that sale:

Select : $1$

The promotion budget for the Dast product.

The R&D on the Dast product.

The material cost and labor cost of the Dast unit.

The depreciation on the Dast production line.