Our client extruded aluminum and other metal alloys for various uses includingwindow frames, furniture, marine products and more. With each new extruded itemthey produced, the client designed and developed molds, tools,dies and other fixtures. Each of these newly designed items had to be developed,“worked,” and tested. Materials for these items, as well as the raw supplymaterials used to test the new designs, were includable expenses along with thewages of personnel who worked on these projects.