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  3. 4 \begin{tabular}{|c|c|} \hline delivery expense

4 \begin{tabular}{|c|c|} \hline Delivery expense to customers via UPS $ & 11 \\ \hline...

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Accounting

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\begin{tabular}{|c|c|} \hline Delivery expense to customers via UPS $ & 11 \\ \hline Salaries of salespeople. . . & 5 \\ \hline Chipset (the set of chips used in a phone) & 62 \\ \hline Exterior case for phone. . . & 9 \\ \hline Assembly-line workers' wages & 7 \\ \hline Technical customer support hotline. . . . . . . & 6 \\ \hline Depreciation on plant and equipment ... & 55 \\ \hline Rearrangement of production process to accommodate new robot ... $ & 5 \\ \hline 1-800 (toll-free) line for customer orders . . . . . . . . . . . . & 6 \\ \hline Salaries of scientists who developed new model. . . . & 12 \\ \hline \end{tabular}

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