$x$ Company develops software for sale to other entities. Costs incurred in the current year in relation to its most recent software consist of:

Design of program

Initial coding

Testing program prior to thchieving technological feasibility

Additional coding and testing after achieving technological feasibility

Cost of producing masters after achieving technological feasibility Production of software to be sold

Printing of instructions and support documentation to be included with software

$$60,000$

$$230,000$

$$35,000$

$$50,000$

$$310,000$

$$650,000$

$$40,000$

How will the above costs be accounted for?