The installation of the machine took longer and was more costly than anticipated. In addition to time spent by the regular maintenance crew on installation, it became necessary to hire an outside
engineer to assist in the installation and in "working out the bugs" to get the machine running
properly. His costs included not only his fee but also his transportation, hotel expense, and meals. Moreover, the foreman of the department
and the plant superintendent both spent a considerable amount of time assisting in the installation work. Before the new machine was working properly, a large amount of material
had been spoiled during trial runs. How should all of these costs be treated? Why?