Question 2(a) re da lowinas are erlsof rescarch and develoment expenditure recorded during 2017 for Aaron Aziz Laser Company: Month ans 15th March 30h AprileMaterial, labour and overhead costs of prototype laser scanner 5th May 1st June Paid salaries for research staff designing new lasepscanner, RM25,000. (economic viability not achieved), RM67,0 Cost of testing prototype and design modifications (economic viability not achieved), RM6,000. Legal fees to obtain patent on new laser scanner, RM ,000. The patent has an expected useful life of 10 years. Cost of marketing to promote new laser scanner, RM40,000 Engineering cost incurred to advance the laser scanner to full production stage (economic viability achieved), RM150,000. The production process is expected to complete in six months' time. 29th September 30th December Required: (i) Explain crenrt pyboluct iwpyove Process sreated in the accounts of Aaron Aziz Laser Company. Provide justifications for your (10 marks) answers. (ii) MFRS 138 allows all expenditures during the development phase to be capitalized as intangible assets, subject to meeting certain conditions. State the conditions that need (4 marks) (Sub-total 14 marks) to be satisfied for recognitions as intangible asset. Dr