In 2021, Jackie Chan Ltd. developed a new product that will be marketed in 2023. In connection with the development of this product, the following costs were incurred in 2022: research and development costs ¥40,000,000, materials and supplies consumed ¥6,000,000, and compensation paid to research consultants¥12,500,000. (¥23,000,000 of the development phase costs were incurred after the product became economically viable.) It is anticipated that these costs will be recovered in 2025. What is the amount of research and development costs that Chan should record in 2022 as a charge to expense?