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The Wagner Company Made the Following Expenditures for Research and Development

Question 52

Multiple Choice

The Wagner Company made the following expenditures for research and development early in 2014: $80,000 for materials, $100,000 for contract services, $80,000 for employee salaries, and $800,000 for a building with an expected life of 20 years to be used for current and future research projects. Wagner uses straight-line depreciation. The company allocated $20,000 in overhead to research and development. What is Wagners' research and development expense for 2014?


A) $200,000
B) $220,000
C) $320,000
D) $960,000

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