ABC Company incurred the following costs during the year ended December 31, 2015:

Laboratory research aimed at discovery of new knowledge $230,000

Costs of testing prototype and design modifications $75,000

Quality control during commercial production, including routine testing of products $270,000

Construction of research facilities having an estimated useful life of 6 years but no alternative future use $360,000

What is the total amount to be classified and expensed as research and development in 2015?

Be sure to display your calculations in detail.