Current Attempt in Progress Pearl Reclaimers entered into a contract with Martinez Demolition to manage the processing of recycled materials on Martinez 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. Pearl incurs selling commission costs of $2,070 to obtain the contract. Before performing the services, Pearl also designs and builds receptacles and loading equipment that interfaces with Martinez demolition equipment at a cost of $26,920. These receptacles and equipment are retained by Pearl and can be used for other projects. Martinez promises to pay a fixed fee of $13,020 per year, payable every 6 months for the services under the contract. Pearl incurs the following costs: design services for the receptacles to interface with Martinez equipment $2,900, loading equipment controllers $6,380, and special testing and OSHA inspection fees $2,070 (some of Martinez projects are on government property). Determine the costs that should be capitalized as part of Pearl Reclaimers revenue arrangement with Martinez 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 $