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y Company incurred the following costs du current year roblem 21-5 (AICPA Adapted) Cod during t 125 sign of tools, jigs, molds, and dies new technology the formulation of a process Trouble shooting in connection with breakdowns 100,000 during commercial production Adaptation of an existing capability to a particular 110,000 customer's need as part of a continuing commercial activity What total amount should be reported as research a lopment expense for the current year? a. 125,000 b. 160,000 c. 235,000 d. 285,000 Problem 21-6 (AICPA Adapted) Dell Company incurred the following costs during the current year: Routine on-going efforts to refine, enrich or 125,000 otherwise improve an existing product Design, construction and testing of preproduction model Quality control during commercial production 110,000 150,000 including routine testing of products Laboratory research for discovery of new knowledge What total amount should be reported as research and development expense? 180,000 a. 235,000 b. 275,000 c. 290,000 d. 330,000 446