E2-18A Classify costs along the value chain for a retailer (Learning Objective 2)

Suppose Motor Shack incurred the following costs at its Ann Arbor, Michigan, store:

Newspaper Advertisements: $5,100

Payment to consult for advice on location of new store:$2,700

Purchases of Merchandise:$37,000

Freight In: $3,700

Salespeople Salaries: $4,600

Depreciation expense on delivery trucks: $1,500

Research on whether the store should sell satellite radio service: $250

Customer Complaint Department: $550

Rearranging store layout: $650

Question: How much are the total product costs?