Orlando Orange Groves processes a variety of fresh juices. The company has the following expenses...

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Accounting

Orlando Orange Groves processes a variety of fresh juices. The company has the following expenses for July:
Depreciation expense on bottling machines
$63,000
Glass juice bottles
$54,000
Commissions for salespeople
$27,000
Salaries of nutrition
researchers
$89,000
Costs of maintaining website
used for customer orders
$4,000
Wages of factory workers
Freshness seals/caps for juice
$75,000
bottles
$3,000
Redesigning the factory layout $102,000
Customer help line
$2,000
Costs of refrigerated trucks
used to deliver juice
$17,000
What is the total cost for the production category of the value chain?
$195,000
$297,000
$436,000
$54,000
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