Jimmy's Reclaimers entered into a contract with Robert's Demolition to manage the processing of recycled materials on Robert's 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. Jimmy's incurs selling commission costs of $2,010 to obtain the contract. Before performing the services, Jimmy's also designs and builds receptacles and loading equipment that interfaces with Robert's demolition equipment at a cost of $27,620. These receptacles and equipment are retained by Jimmy's and can be used for other projects. Robert's promises to pay a fixed fee of $12,080 per year, payable every 6 months for the services under the contract. Jimmy's incurs the following costs: design services for the receptacles to interface with Robert's equipment $2,880, loading equipment controllers $6,250, and special testing and OSHA inspection fees $2,010 (some of Robert's projects are on government property).

Jimmy's Reclaimers entered into a contract with Robert's Demolition to manage the processing of recycled materials on Robert's 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. Jimmy's incurs selling commission costs of $2,010 to obtain the contract. Before performing the services, Jimmy's also designs and builds receptacles and loading equipment that interfaces with Robert's demolition equipment at a cost of $27,620. These receptacles and equipment are retained by Jimmy's and can be used for other projects. Robert's promises to pay a foxed fee of $12,080 per year, payable every 6 months for the services under the contract. Jimmy's incurs the following costs: design services for the receptacles to interface with Robert's equipment $2,880, loading equipment controllers $6,250, and special testing and OSHA inspection fees $2,010 (some of Robert's projects are on government property). Determine the costs that should be capitalized as part of Jimmy's Reclaimers revenue arrangement with Robert's Demolition. (If answer is 0 , please enter 0. Do not leave any fieids blank')