Crane Co. incurred research and development costs in 2021 as follows: $ 945000 Materials used in research and development projects Equipment acquired that will have alternate future uses in future research and development projects Depreciation for 2021 on above equipment Personnel costs of persons involved in research and development projects Consulting fees paid to outsiders for research and development projects Indirect costs reasonably allocable to research and development projects 2950000 491666 745000 295000 220000 $5646666 The amount of research and development costs charged to Crane's 2021 income statement should be $2181666. $2696666. $1985000. $4935000