On March 17, Advanced Technologies developed a patent related to laser surgery techniques. They spent $1,220,000 to develop the patent internally, consisting of personnel ($810,000), equipment ($306,000), and materials ($104,000). The company also had the following additional costs: $22,000 in legal fees associated with the purchase and filing of the patent, $37,000 to advertise its new laser surgery techniques, and $47,000 to train employees. What is the recorded cost of the patent? Answer is complete but not entirely correct. Fotal capitalized cost s 1,326,000 xx