12 3 pts Real Future Co decided to reorganise a manufacturing facility during November 2021 and commissioned a consulting engineer to carry out a feasibility study. A provision for the reorganisation was created at 31 December 2021. Staff functions will change following the reorganisation, so in December 2021 Real Future Co contracted with a training company to provide retraining to take place in January 2022. A provision for this expenditure was created at 31 December 2021. Real Future Co hopes that reorganising its manufacturing facility will improve quality control. It gives a one-year warranty with all products and the rate of returns under warranty is 12%. 5% of the returned items can be repaired at a cost of 5 (free of charge to the customer). The other 95% are scrapped and a full refund of 30 is given. Real Future Co sold 525,000 units during the year to 31 December 2021. In five years' time Real Future Co will have to dismantle its factory and return the site to the local authority. A provision was set up for the present value of the dismantling costs when the factory was first acquired. The opening balance on the provision at 1 January 2021 was 2.63 million. Real Future Co has a cost of capital of 8%. What is the amount of the provision that should be carried forward at 31 December 2021 for the dismantling of the factory? 2,840,400 2,419,600 2,630,000 2,435,185