Novak Reclaimers entered into a contract with Splish Demolition to manage the processing of recycled materials on Splish 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. Novak incurs selling commission costs of $2,070 to obtain the contract. Before performing the services, Novak also designs and builds receptacles and loading equipment that interfaces with Splish demolition equipment at a cost of $28,230. These receptacles and equipment are retained by Novak and can be used for other projects. Splish promises to pay a fixed fee of $12,510 per year, payable every 6 months for the services under the contract. Novak incurs the following costs: design services for the receptacles to interface with Splish equipment $2,710, loading equipment controllers $6,150, and special testing and OSHA inspection fees $2,070 (some of Splish projects are on government property). Determine the costs that should be capitalized as part of Novak Reclaimers revenue arrangement with Splish Demolition. (If answer is 0, please enter 0. Do not leave any fields blank.) Commission Costs $ Design Services $ Cost of loading Equipment Controllers $ Inspection Fees $ Receptacles and loading Equipment $ Splish also expects to incur general and administrative costs related to this contract, as well as costs of wasted materials and labor that likely cannot be factored into the contract price. Can these costs be capitalized?