Which value chain function would include the cost of computer-aided design equipment - 12540

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Which value chain function would include the cost of computer-aided design equipment and cost to develop the prototype of a product? 

A. The marketing function would include these costs 

B. The design of product, services, and processes function would include these costs. 

C. The production function would include these costs. 

D. The distribution function would include these costs. 

 
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