In 2019, Lalli Corporation incurred R&D costs as follows:
Materials used from inventory ............................................................................$100,000
Personnel in R&D lab ..............................................................................................100,000
Allocation of the cost of utilities and maintenance costs of the R&D facility .....50,000
...................................................................................................................................$250,000
These costs relate to a product that will be marketed in 2020. The company estimates that these costs will be recouped by December 31, 2020.

Required:
1. What is the amount of R&D costs expensed in 2019?
2. Next Level Would your answer change if the materials were purchased and not used or if the utilities and maintenance costs were related to the corporate offices?