costs of personnel                                 500,000    Outside consulting fees                                                 150,000    Indirect costs appropriately allocated                            250,000 The total research and development costs charge in Sponge's 2021 statement of profit or loss should be:     850,000 1,085,000 1,235,000

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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22.Sponge Co. incurred research and development costs in 2021 as follows:
   Equipment acquired for use in various research 
   and development projects                                            975,000
   Depreciation on the above equipment                         135,000
   Materials used                                                               200,000
   Compensation costs of personnel                                 500,000
   Outside consulting fees                                                 150,000
   Indirect costs appropriately allocated                            250,000

The total research and development costs charge in Sponge's 2021 statement of profit or loss should be:
 
 
850,000
1,085,000
1,235,000
1,825,000
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