Sunnybrook Orange Groves Processes a Variety of Fresh Juices -What Is the Total Cost for the Research and Development

Sunnybrook Orange Groves processes a variety of fresh juices.The company has the following expenses for July: $$\begin{array} { | l | c | } \hline \text { Depreciation expense an bottling machines } & \$ 63,000 \\\hline \text { Glass juice bottles } & \$ 54,000 \\\hline \text { Comrissions for salespeople } & \$ 27,000 \\\hline \text { Salaries of mutrition researchers } & \$ 89,000 \\\hline \text { Costs of maintaining website used for custamer orders } & \$ 4,000 \\\hline \text { Wages of factory workers } & \$ 75,000 \\\hline \text { Freshess seals/caps for juice battles } & \$ 3,000 \\\hline \text { Reconfiguring the factory layout } & \$ 102,000 \\\hline \text { Custamer help line } & \$ 2,000 \\\hline \text { Costs of refrigerated trucks used to deliver juice } & \$ 17,000 \\\hline\end{array}$$
-What is the total cost for the research and development category of the value chain?

A) $92,000
B) $57,000
C) $89,000
D) $191,000