In my opinion, I feel that Research and Development is probably your highest investment, you want to ensure that the product you are developing meets specific standards and criteria’s, a project after designed can undergo trials, where they fail or pass. If lets say they do pass clinical trials, the ultimate question would be how much money would be needed to manufacture. It could be one of the best products within industry but if its way to expensive to produce, than the company can kill the project or they can just put it in a “limbo” state until a method to decrease manufacturing cost is implemented. This may take a while to do.

Chris