PROBLEM #3 The following are costs incurred by Fabyuloso Company for the year 2019: Administrative costs incurred to organize a corporation P 100,000 Conceptual formulation and design of possible product 3,300 Testing in search for process alternative 20,500 Cost of routine testing 29,400 Trouble shooting breakdown during production 10,300 Costs incurred for the drafting of articles of incorporation 23,600 Costs incurred to adapt an existing capability to a particular requirement 6,100 Cost to purchase trademark 43,400 Construction of a pilot plant that is not of a scale economically feasible to the entity for commercial production 105,800 Cost to successfully defend a patent 4,000 Cost of printing stock certificates 11,200 Testing of a chosen alternative for new product 76,200 Incorporation fees 15,900 Costs for the commercial production of a new product 55,000 Costs incurred to acquire franchise 65,900 1. How much is the total research and development cost? 2. Compute for the costs "not considered as R&D" (Clue: Base your answers on the list provided in your book.) 3. How much should be capitalized as intangible assets