Icon Construction Ltd. paid the following costs. For each item listed, determine if the costs are: (a) incremental costs to obtain a contract or (b) fulfillment costs incurred to perform the obligations under a contract.

1. Consulting fee for drafting a bid to submit a sealed tender.

2. Engineering fees to obtain building permits.

3. Legal fees for reviewing the bid.

4. Project staff costs for drafting documents for the bid submission.

5. Project management staff salaries for developing construction work schedules.

6. Performance bond secured to permit submission of the bid.

7. Engineering fees for environmental impact of waste disposal on construction, incurred during the bidding process.

8. Project management staff salaries for coordinating subcontract bids integrated into the tender during the bidding process.

9. Drawings for tender submission.

10. Cost of project mock-ups required in bid submission.