Hig-Tech Co is a successful company in developing the video games. Due to its popularity, the company decided to launch a new game to maintain its competitive advantage over the competitors. On 30 September 2021, High-Tech Co paid RM83,800 in developing new product and the costs identified as follows: Cost of materials used Fee to register a trade design Amortisation of patent used Selling and administrative overheads allocated Training costs to sales staff RM 80,000 RM 2,000 RM 500 RM 300 RM 1,000 a. Critically interpret the accounting treatment for the expenditure incurred in relates to the accounting standard of IAS 38/MFRS 138 for the year ended of 2021