IAS 38

Hello sir please
1. Case A was started on 1.1.18 and met criteria on 31.8.18.

2.Case B to investigate the properties of chemical compound.

3.Case C development project completed on 30.6.18.Related cost in SOFP at opening were $290000.production & sale of new product commenced 1 sep and expected to last 36 months.

Cost for the year 31.12.18
A $34000
B cost to 31 aug $ 78870
B cost from 31 aug $ 27800
C cost to 30 june $ 19800

What amount is total expenses to SOPL?
please help me sir ,I was confusing in case B & C.
Hoping …