The following information applies to the questions displayed below AstroTech Semiconductor incurred the following costs in 2018 related to a new product design: Research for new semiconductor design Development of the new product Legal and filing fees for a patent for the new design $3, 220,880 856,000 11e,e0 $4, 186,eee Total The development costs were incurred after technological and commercial feasibility was established and after the future economic benefits were deemed probable. The project was successfully completed, and the new product was patented before the end of the 2018 fiscal year Problem 10-145 Part a Required: Calculate the amount of research and development expern related to this project se AstroTech should report in its 2018 U.S. GAAP ncome statemen rch and development expense