Irresistible Lemonade Company processes fresh lemonade. The company has the following expenses for July: Depreciation...

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Irresistible Lemonade Company processes fresh lemonade. The company has the following expenses for July: Depreciation expense on bottling machines $63,300 Glass juice bottles $60,700 Commissions for salespeople $30,500 Salaries of nutrition researchers $75,500 Costs of maintaining website used for customer orders $4,600 Wages of factory workers $75,600 Freshness seals/caps for juice bottles $3,900 Reconfiguring the factory layout $122,500 Customer help line $5,800 Costs of refrigerated trucks used to deliver juice $25,900 What is the total cost for the research and development category of the value chain? A. $75,500 B. $81,300 C. $198,000 D. $47,000

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