In the year-end statement of financial position, what amount should be capitalized as software cost, subject to amortization? *

8,850,000

8,100,000

8,550,000

10,350,000

During the current year, KJ Company incurred costs to develop and produce a routine, low-risk computer software product. Completion of detailed program design 1,950,000 Costs incurred for coding and testing to establish technological feasibility 1,500,000 Other Coding costs after establishment of technological feasibility 3,600,000 Other testing costs after establishment of technical feasibility 3,000,000 Costs of producing product masters for training materials 2,250,000 Duplication of computer software and training materials from product masters (1,000 units) 3,750,000 Packaging product (500 units) 1,350,000