How much is the research and development cost

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Question - Please explain each statements whether it is included in the computation or not included. And Compute for the answer. Thank you

Related data:

Completion of detailed program design 1,300,000

Coding and testing costs to establish technological feasibility 1,000,000

Coding costs after establishment of technological feasibility 2,400,000

Testing costs after establishment of technological feasibility 2,000,000

Cost of producing product masters for training materials 1,500,000

Duplication of computer software and training materials 2,500,000

Packaging product 900,000

Required -

1. How much is the research and development cost?

2. How much is the computer software?

Reference no: EM133056917

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