Detailed Answer
(d) Among those items listed as being part of R&D costs
are design of tools, jigs, molds, and dies involving new technology
($125,000) and modification of the formulation of a process
($160,000), for a total R&D expense of $285,000. Included in
the items not being part of R&D costs are troubleshooting
breakdowns during production ($100,000), and adaptation of
existing capability for a specific customer ($110,000).