During Year 2, Rundle Manufacturing Company incurred $132,000,000 of research and development (R&D) costs to create a long-life battery to use in computers. In accordance with FASB standards, the entire R&D cost was recognized as an expense in Year 2. Manufacturing costs (direct materials, direct labor, and overhead) are expected to be $42 per unit. Packaging, shipping, and sales commissions are expected to be $14 per unit. Rundle expects to sell 3,000,000 batteries before new research renders the battery design technologically obsolete. During Year 2, Rundle made 434,000 batteries and sold 392,000 of them.

Identify the upstream and downstream costs.