1 point M&R Sdn. Bhd. announces to launch its COVID-test kit next year and the business spent RM120,000 for research and development of the product. Which of the following is true about the research & development costs? * The costs that should be included in the product costs. The costs that cannot be recovered and are not taken into consideration when deciding whether to continue an investment. The costs that incurred to maintain the business operation and are directly attributable to the production of the products. The costs that are subject to change depending on the output of the product