Problem $10-11($Static$)$ Research and development $[$L$010-8]$

In $2024,$ Starsearch Corporation began work on three research and development projects. One of the projects was completed and commercial production of the developed product began in December. The company's fiscal year$-$end is December $31.$ All of the following $2024$ expenditures were included in the R&D expense account:

$\backslash$table$[[$Salaries and wages for:,$],[$Lab research,$300,000],[$Design and construction of preproduction prototype,$160,000],[$Quality control during commercial production,$20,000],[$Materials and supplies consumed for:,$60,000],[$Lab research,$30,000],[$Construction of preproduction prototype,$600,000],[$Purchase of equipment,$40,000],[$Patent filing and legal fees for completed project,$120,000],[$Payments to others for research,$$1,330,000$