Heller Co. incurred the following costs in 2013: Research and development services performed by Kay Corp. for Heller. Testing for evaluation of new products Seasonal or other periodic design changes to existing products Significant modification to the formulation of a chemical product. Laboratory research aimed at discovery of new knowledge $150,000 125,000 185,000 160,000 185,000 What amount should Heller report as research and development costs in its income statement for the year ended December 31, 2013? Multiple Choice $805,000 $120,000 $620,000 $645.000 D