i know the answer, can you explain why? i cant understand my professor

Juppies Inventory D) Finished goods inventory 3) Lucky Cow Dairy provided the following expense information for May: Assembly-line workers' wages Caps for milk bottles Reconfiguring the assembly line Customer support hotline iskutib Delivery expenses Depreciation on factory equipment Plastic milk bottles Salaries of salespeople Salaries of research scientists Customer toll-free order line $72,000 3600 125,400 10,700 20,900 75,700 52,100 63,700 70,600 6100 Wim is the total cost for the distribution category of the value chain? A) $20,900 B) $218,300 C) $152,500 D) $24,500 4) 4) If the Ford Focus is the cost object classify each of the following costs as indirect or direct, respectively. property taxes for the manufacturing plant, engines for the cars, and janitor wages for the factory. A) indirect, direct, and direct B) all are indirect C) all are direct D) indirect, direct, and indirect