The following costs were incurred by Rose Corp. during 2021: Searching for applications of new research findings Troubleshooting in connection with breakdowns during commercial production Adaptation of an existing capability to a particular requirement or customer's need as a part of continuing commercial activity Engineering follow-through in an early phase of commercial production Radical modification of the formulation of a glassware product Laboratory research aimed at discovery of new knowledge Testing for evaluation of new products Quality control during commercial production, including routine testing of products Materials consumed in research and development projects Consulting fees paid to outsiders for research and development projects Personnel costs of persons involved in research and development projects Indirect costs reasonably allocable to research and development projects Materials purchased for future research and development projects Research and development costs reimbursable under a contract to perform research and development for a client Design, construction and testing or preproduction prototypes and models Routine on-going efforts to refine, enrich or otherwise improve upon the qualities of an existing product How much is the total amount to be classified and expensed as research and development for 2021? P 57,000 87,000 39,000 45,000 78,000 204,000 72,000 174,000 177,000 300,000 384,000 150,000 102,000 1,050,000 870,000 750,000 The following costs were incurred by Rose Corp. during 2021: Searching for applications of new research findings Troubleshooting in connection with breakdowns during commercial production Adaptation of an existing capability to a particular requirement or customer's need as a part of continuing commercial activity Engineering follow-through in an early phase of commercial production Radical modification of the formulation of a glassware product Laboratory research aimed at discovery of new knowledge Testing for evaluation of new products Quality control during commercial production, including routine testing of products Materials consumed in research and development projects Consulting fees paid to outsiders for research and development projects Personnel costs of persons involved in research and development projects Indirect costs reasonably allocable to research and development projects Materials purchased for future research and development projects Research and development costs reimbursable under a contract to perform research and development for a client Design, construction and testing or preproduction prototypes and models Routine on-going efforts to refine, enrich or otherwise improve upon the qualities of an existing product How much is the total amount to be classified and expensed as research and development for 2021? P 57,000 87,000 39,000 45,000 78,000 204,000 72,000 174,000 177,000 300,000 384,000 150,000 102,000 1,050,000 870,000 750,000