Delaware company incurred the following research and development costs during 2021: salaries and wages for lab research $ 490,000 materials used in r& d projects 290,000 purchase of equipment 990,000 fees paid to third parties for r& d projects 410,000 patent filing and legal costs for a developed product 74,000 salaries, wages, and supplies for r& d work performed for another company under a contract 440,000 total $ 2,694,000 the equipment has a six-year life and will be used for a number of research projects. depreciation for 2021 is $210,000. calculate the amount of research and development expense that delaware should report in its 2021 income statement.

Acompany has two products: standard and deluxe. the company expects to produce 36,375 standard units and 62,240 deluxe units. it uses activity-based costing and has prepared the following analysis showing budgeted cost and cost driver activity for each of its three activity cost pools.budgeted activity of cost driver activity cost pool budgeted cost standard deluxe activity 1 $ 93,000 2,500 5,250 activity 2 $ 92,000 4,500 5,500 activity 3 $ 87,000 3,000 2,800 what is the overhead cost per unit for the standard units? what is the overhead cost per unit for the deluxe units? (round activity rate and cost per unit answers to 2 decimal places.)activity expected costs expected activity driver activity rate1 93,000 2 92,000 3 87,000 standard activity activity driver activity rate allocated costs1 2 3