The total amount to be expensed as Research and Development is:

Select one:

a.

$210,000

b.

$255,000

c.

$235,000

d.

$175,000

e.

$240,000

Depreciation on research equipment $150,000 Design overhaul of existing products $25,000 Legal work in connection with patent defenses $45,000 Testing the viability of potential new products $60,000 Commissions for salespeople selling new products $30,000