PROBLEM 10 (Nos. 17 and 19 are based on the following problem) PQR Company is engaged in developing computer software for small business at home computer market. Most of the computer programmers are involved in developmental work designed to produce software that will perform fairly specific tasks in a user-friendly manner. Extensive testing of the working model is performed before it is released to production for preparation of masters and further testing. As a result of careful preparation, PQR Company has produced several products that have been very successful in the market place. The following costs were incurred at the beginning of 2023 : Salaries and wages of programmers doing research Expenses related to projects prior to establishment of technicalfeasibility495,000 Cost of completing the detailed program design Cost of coding the product master copy after technical feasibility has been established. Cost of testing the product master copy after technical feasibility has been established. Costs to produce and prepare software for sale 157,500 337,500