Cost of equipment acquired that will have alternative uses in future R&D projects over the next 5 years (uses straight-line depreciation) $290,500 Materials consumed in R&D projects 57,100 Consulting fees paid to outsiders for R&D projects 131,000 Personnel costs of persons involved in R&D projects 126,000 Indirect costs reasonably allocable to R&D projects 47,100 Materials purchased for future R&D projects 34,100