Campus Supplies maintains its hand-held graphing calculator inventory using the perpetual inventory method. The inventory records for January follow:

Aiello Company incurred the following costs during the year:

Research and development costs	$112,000
Patent	22,500
Trademark	27,500
Marketing costs	40,000
Copyright	62,750

How much of these costs should be capitalized?

Using the weighted-average cost method, how much is the January 31 inventory on Campus Supplies balance sheet?