13. The replacement of a major componentinereased the productive capacity of proion equipm from 10 units per hour to 18 units per hour. The expenditure should be debited to: A. Repairs expense. B. Maintenance expense. C. Equipment. D. Gain from repairs. E. Loss from repairs. 14. Poe Inc. made the following expenditures relating to Product BB-8: Legal costs to file a patent on BB-S S 10,000 60,000 equipment to be used solely for development The equipment has an estimated useful life of four years,) Labor and material costs incurred in producing a prototype Cost of testing the prototype 200,000 80,000 model What is the amount of costs that will be expensed (as research and development) w A. $280,000 B. $290,000 C. $295,000 D. $340,000 E. $350,000 15. During December 2018, Yoda Co. determined that there had been a significant decrease in the market value of its equipment used in its roofing business. At December 31, 2018, Yoda compiled the information below: $500,000 Original cost of the equipment Accumulated d Undiscounted future cash flows from the equipment (estimated) Fair value of the equipment 300,000 175,000 125,000 ation What is the amount of impairment loss that should be reported on Yoda's 2018 income statement? A. $75,000 B. $25,000 C. $325,000 D. $375,000 E. $0