Final answer:
The secondary activities of the value chain refer to manufacturing and production processes, which convert raw materials into finished goods. Out of the given options, production(3) is the secondary activity related to the value chain.
Step-by-step explanation:
The secondary activities of the value chain include processes that turn raw materials into a finished product, which is known as manufacturing. Based on the options provided, production (3) is the correct answer as it directly relates to the creation and assembly of goods, which is a secondary activity. On the other hand, accounting, marketing, and sales are generally considered part of the tertiary sector, which involves services rather than physical products. Therefore, the secondary activities of the value chain are concerned with the transformation aspect, a step beyond the primary sector that provides the raw materials.