Consider IFRS (IAS no 38)

The following research and development costs were incurred by Ordo Inc.(OI) during its most recent fiscal year: Equipment acquired for use In various R&D projects (six-year life) $90 Depreciation on the equipment above 5 Qualify control costs during production, including routine product testing30 Costs of efforts to refine, enrich, or otherwise improve the qualities of an existing product 25 Evaluation of potential new products 13 Costs of operating a lab to improve an existing formula 34 Materials cost for use in a pre-production pilot plant 9 Instructions For each cost described above, indicate whether it should be capitalized as an intangible asset or whether it should be expensed- Explain briefly