Candalibra Company incurred the following costs during the year ended December 31, 2017:
Laboratory research aimed at discovery of new knowledge											300,000
Costs of testing prototype & design modifications (economic viability not achieved)											65,000
Quality Control during commercial production, including routine testing of products											220,000
Construction of research facilities having an estimated useful life of 12 years but no alternative future use											410,000
What is the total amount to be classified and expensed as research & development in 2017? THE ANSWER IS $685,000. Please show me how to get to this number?