Alfalfa's, a socially conscious maker of premium whole foods, had the following costs associated with two new products:

Recipe development costs.......................... $ 45,000

Laboratory equipment used exclusively for research... 15,000

Laboratory equipment having future uses in other R&D projects ............................ 45,000

Legal costs of patent applications ................ 8,880

Internal design costs of trademark ............... 5,000

Trademark registrations .......................... 4,200

Manufacturing equipment .......................... 120,000

Mfg. equipment set-up and trial run costs .......... 15,000

Depreciation of building (30% of space is occupied by R&D department) ............................... 400,000

Pollution control equipment....................... 50,000

Advertising...................................... 27,900

Litigation costs associated with successful defense of patent ................................ 5,700

Assume that all equipment has a ten-year life and that straight line depreciation is used. Determine the proper accounting treatment for each of the above costs and prepare a summary journal entry to properly record the costs.