Muddy Corporation incurred the following research and development costs during 2013: Salaries and wages for lab research $400,000 Materials used in R&D projects $200,000 Purchase of equipment $900,000 Depreciation on equipment $120,000 Fees paid to outside experts for R&D $320,000 Patent filing and legal costs for a developed product $65,000 Salaries, wages, and supplies for R&D work performed for another company under a contract $350,000 Required: Identify R&D expense for 2013