Dodo Corporation incurred

the following costs in 2019:

Acquisition of R&D

equipment with a useful life of 4 years in R&D projects          $

Start-up costs incurred when opening a new plant                                                       140,000

Advertising expense to introduce a new product                                                            700,000

Engineering costs incurred to advance a product to full production

stage (economic viability not achieved) =

What amount should Dodo record as research

& development expense in 2019?