The questions are indicated on the picture

7. Brill Co. made the following expenditures during 20x3: Costs to develop computer software for internal use in Brill's general management information system (after technological feasibility) 100,000 Costs of market research activities 75,000 What amount of these expenditures should Brill report in its 20x3 income statement as research and development expenses? a. 175,000 b. 100,000 c. 75,000 d. 0 (AICPA) Use the following information for the next three questions: During 20x3, Pitt Corp. incurred costs to develop and produce a routine, low-risk computer software product, as follows: Completion of detailed program design 13,000 Costs incurred for coding and testing to establish technological feasibility 10,000 Other coding costs after establishment of technological feasibility 24,000 Other testing costs after establishment of technological feasibility 20,000 Costs of producing product masters for training materials 15,000 Duplication of computer software and training materials from product masters (1,000 units) 25,000 . Packaging product (500 units) 9,000 8. In Pitt's December 31, 20x3 balance sheet, what amount should be reported in inventory? b. 34,000 c. 40,000 d. 49,000 a. 25,000 (AICPA) 9. In Pitt's December 31, 20x3 balance sheet, what amount should be capitalized as software cost, subject to amortization? a. 54,000 b. 57,000 c. 59,000 d. 69,000 (AICPA)