Kingbird's Reclaimers entered into a contract with Dan's Demolition to manage the processing of recycled materials on Dan's various demolition projects. Services for the 3-year contract include collecting, sorting, and transporting reclaimed materials to recycling centres or contractors who will reuse them. Kingbird's incurs selling commission costs of $2,100 to obtain the contract. Before performing the services, Kingbird's also designs and builds specialty receptacles and loading equipment that interface with Dan's demolition equipment, at a cost of $26,500. These receptacles and equipment are retained by Kingbird's. Dan's promises to pay a fixed fee of $10,800 per year, payable every 6 months, for the services under the contract. Kingbird's incurs the following costs: design services for the receptacles to interface with Dan's equipment $4,200, loading equipment controllers $6,800, and special testing and health and safety inspection fees $2,100 (some of Dan's projects are on government property). Determine the costs that should be capitalized as part of Kingbird's revenue arrangement with Dan's Demolition. Costs Commission costs Design services Controllers Testing and inspection fees Cost for the receptacles and loading equipment Capitalization Amount $ $ Kingbird's also expects to incur general and administrative costs related to this contract, as well as costs of wasted materials and labour that likely cannot be factored into the contract price. Can these costs be capitalized? General and administrative costs are for capitalization