Part c DEF Ltd which is a research centre for cosmetic and perfumes, its main clients are relevant manufacturers. The company incurred expendtures on various research and development projects for the year ended 31 December 2021. Material Wages Directors' salary of research department Depreciation on plant & equipment (Note 1) Charges on cleaning, electricity and water Project Project Project 200D 400E 600F $ $ $ 416,000 384,000 288,000 320,000 896,000 352,000 64,000 96,000 64,000 96,000 112,000 32,000 32,000 48,000 12,800 928,000 1,536,000 748,800