During 2018, Leon Co. incurred the following costs: Testing in search for process alternatives $ 380,000 Costs of marketing research for new product 250,000 Modification of the formulation of a process 520.000 Research and development services performed by Leon Co. for Beck Co. 475,000 In Leon's 2018 income statement, research and development expense should be a. $560,000 b. $1,035,000 c. $900,000 d. $1,635,000 e. None of the above. Neer Co. has a probable loss that can only be reasonably estimated within a range of outcomes. No single amount within the range is a better estimate than any other amount. The loss accrual should be a zero. b. the maximum of the range. c. the mean of the range. d. the minimum of the range. e. None of the above. 2