$150,000 43. Heller Co. incurred the following costs in 2013: Research and development services performed by Kay Corp. for Heller Testing for evaluation of new products Seasonal or other periodic design changes to existing products Significant modification to the formulation of a chemical product Laboratory research aimed at discovery of new knowledge 125,000 185.000 160,000 185,000 $150,000 43. Heller Co. incurred the following costs in 2013: Research and development services performed by Kay Corp. for Heller Testing for evaluation of new products Seasonal or other periodic design changes to existing products Significant modification to the formulation of a chemical product Laboratory research aimed at discovery of new knowledge 125,000 185.000 160,000 185,000