Sandhill Coincurred research and development costs in 2021 as follows: $930000 2800000 Materials used in research and development projects Equipment acquired that will have alternate future uses in future research and developersent projects Depreciation for 2021 on above equipment Personnel costs of persons involved in research and development projects Consulting fees paid to outsiders for research and development projects Indirect costs reasonably allocable to research and development 466666 730000 280000 205000 projects $5411666 The antexunt of research and development costs charged to Sandhill's 2021 income statement should be 52126666 51940000 O $4740000 $2611666