Cheyenne Reclaimers entered into a contract with Ayayai Demolition to manage the processing of recycled materials on Ayayai various demolition projects. Services for the 3-year contract include collecting, sorting, and transporting reclaimed materials to recycling centers or contractors who will reuse them. Cheyenne incurs selling commission costs of $2,070 to obtain the contract. Before performing the services, Cheyenne also designs and builds receptacles and loading equipment that interfaces with Ayayai demolition equipment at a cost of $26,360. These receptacles and equipment are retained by Cheyenne and can be used for other projects. Ayayai promises to pay a fixed fee of $11,020 per year, payable every 6 months for the services under the contract. Cheyenne incurs the following costs: design services for the receptacles to interface with Ayayai equipment $3,280, loading equipment controllers $5,510, and special testing and OSHA inspection fees $2,070 (some of Ayayai projects are on government property). Determine the costs that should be capitalized as part of Cheyenne Reclaimers revenue arrangement with Ayayai Demolition. (If answer is 0, please enter 0. Do not leave any fields blank.) Commission Costs $ Design Services $ Cost of loading Equipment Controllers $ Inspection Fees $ Receptacles and loading Equipment $ LINK TO TEXT Ayayai also expects to incur general and administrative costs related to this contract, as well as costs of wasted materials and labor that likely cannot be factored into the contract price. Can these costs be capitalized? General and administrative costs . Costs of wasted materials and labor .