A company has acquired an old factory site at a price of 90.000. Before moving to it, some of its current production facilities, several works need to be undertaken:

Dismantling works: 8.200

Sale of scrapped material: 4.900

Legal fees: 2.300

Project design fees: 11.500

Refurbishment works: 147.300

One-year insurance policy: 18.000

New production equipments: 328.000

Import duties (production equipment): 21.200

The insurance policy covers the use of both the rebuilt factory and the new equipments in a proportion of 25% and 75%, respectively.

What should be the value at which the equipment should appear in the companys balance sheet?

Select one:

a. 341.500

b. 362.700

c. I want to leave this question blank

d. 328.000

e. 349.200