Headland Reclaimers entered into a contract with Sage Demolition to manage the processing of recycled materials on Sage 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. Headland incurs selling commission costs of $1,900 to obtain the contract. Before performing the services, Headland also designs and builds receptacles and loading equipment that interfaces with Sage demolition equipment at a cost of $26,760. These receptacles and equipment are retained by Headland and can be used for other projects. Sage promises to pay a fixed fee of $11,360 per year, payable every 6 months for the services under the contract. Headland incurs the following costs: design services for the receptacles to interface with Sage equipment $3,080, loading equipment controllers $5,610, and special testing and OSHA inspection fees $1,900 (some of Sage projects are on government property). (a) Determine the costs that should be capitalized as part of Headland Reclaimers revenue arrangement with Sage Demolition. (If answer is 0, please enter 0. Do not leave any fields blank.) Commission Costs $ $ Design Services $ ta Cost of loading Equipment Controllers $ Inspection Fees $ ta Receptacles and loading Equipment $