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61.Statement 1: The cost of routine design of products is considered as R&D expense. Statement 2: The cost of modification of a product to conform

61.Statement 1: The cost of routine design of products is considered as R&D expense.

Statement 2: The cost of modification of a product to conform to as specific customer's need is considered an R&D expense.

a.True, True

b.False, True

c.False, False

d.True, False

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