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Question 21 Not yet answered Marked out of 2.00 p Flag question Aparri Communications contracted to set up a call center for the City of Cagayan. Under the terms of the contract, Aparri Communications will design and set-up a call center with the following costs: Design of call center P 10,000 Computers, servers, telephone equipment P 275,000 Software P 85,000 Installation and testing of equipment P15,000 Selling commission P 25,000 Annual service contract P 50,000 In addition, Aparri Communications will maintain and service the equipment and software to ensure smooth operations of the call center for an annual fee of P90,000. Ownership of equipment installed remains with the City of Cagayan. The contract costs that should be capitalized is