If in a given year a company spends $3 million on new product development, design, and engineering for its entry-level camera line; $6 million on new product development, design, and engineering for its multi-featured camera line; assembles and ships 1,000,000 entry-level cameras and 200,000 multi-featured cameras, then the companys production costs for new product development expenditures for entry-level cameras would be
		$3.00 per camera
		$5.00 per camera
		capitalized and depreciated over the next five years, thus producing an average cost per entry-level camera of $0.60 annually for each of the next five years
		$30.00 per camera
		$7.50 per camera

If in a given year a company spends $3 million on new product development, design, and engineering for its entry-level camera line; $6 million on new product development, design, and engineering for its multi-featured camera line; assembles and ships 1,000,000 entry-level cameras and 200,000 multi-featured cameras, then the company½s production costs for new product development expenditures for entry-level cameras would be $7.50 per camera $30.00 per camera capitalized and depreciated over the next five years, thus producing an average cost per entry-level camera of $0.60 annually for each of the next five years $5.00 per camera $3.00 per camera