Dempsey's year end is 30 September 20X4. Dempsey commenced the development stage of a project to produce a new pharmaceutical drug on 1 January 20X4. Expenditure of $40,000 per month was incurred until the project was completed on 30 June 20X4 when the drug went into immediate production. The directors became confident of the project's success on 1 March 20X4. The drug has an estimated life span of five years; time apportionment is used by Dempsey where applicable. What amount will Dempsey charge to profit or loss for development costs, including any amortisation, for the year ended 30 September 20X4?

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Chapter1: Financial Statements And Business Decisions
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Dempsey's year end is 30 September 20X4. Dempsey commenced the development stage of a project to

produce a new pharmaceutical drug on 1 January 20X4. Expenditure of $40,000 per month was incurred until

the project was completed on 30 June 20X4 when the drug went into immediate production. The directors

became confident of the project's success on 1 March 20X4. The drug has an estimated life span of five

years; time apportionment is used by Dempsey where applicable.

What amount will Dempsey charge to profit or loss for development costs, including any amortisation, for the

year ended 30 September 20X4?

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