Martin Inc. incurred the following costs during the year ended December 31:

Laboratory research cost aimed at discovery of new knowledge $200,000

Design of new jigs, molds, and dies involving new technology135,000

Quality control during commercial production, including routine

testing of products22,500

Construction cost of a research building having an estimated

useful life of 5 years but no alternative future use 500,000

Purchased research laboratory equipment with multiple uses

and a 10 useful life200,000

Design of new jigs, molds, and dies involving current production10,000

The total amount to be classified as "Research and Development Expense" for the current year is ___________________ (show your calculations):