Answer:
Delivery expense to customers via UPS = 8 - Distribution
Salaries of salespeople = $3 - Marketing
Chip set (the set of chips on the phone's motherboards) = $58 - Direct Materials
Exterior case for phone = $9 - Direct Materials
Assembly-line worker;s wages = $9 - Direct Labor
Technical customer support hotline = $6 - Customer Service
Depreciation on plant and equipment = $75 - Manufacturing Overhead
Rearrangement of production process = $5 - Design
Salaries of scientist = $14 - R & D
Total cost for each value chain category
Direct Labor: $9
Direct Materials: $9 + $58 = $67
Manufacturing Overhead: $75
Customer Service: $6
Design: $5
R & D: $14
Marketing: $3
Distribution: $8