During 2020, Elysium Inc. incurred the following costs: Research Expense...... Routine design of tools, jigs, moulds, and dies.. Development services performed by Orchard Corp. for Elysium.... Modification of the formulation of a process... $360,000 250,000 610,000 325,000 Assuming the 6 specific conditions have been demonstrated, in 2020, Elysium Corp. would report development costs of $ 1,545,000. $610,000. $ 935,000. $ 1,295,000