a.	Purchase price of three acres of land	$80,000
b.	Delinquent real estate taxes on the land to be paid by Discount Parking	6,300
c.	Additional dirt and earthmoving	9,000
d.	Title insurance on the land acquisition	3,200
e.	Fence around the boundary of the property	9,600
f.	Building permit for the building	1,000
g.	Architects fee for the design of the building	20,700
h.	Signs near the front of the property	9,300
i.	Materials used to construct the building	215,000
j.	Labor to construct the building	175,000
k.	Interest cost on construction loan for the building	9,400
l.	Parking lots on the property	28,500
m.	Lights for the parking lots	11,200
n.	Salary of construction supervisor (80% to building; 20% to parking lot and concrete walks)	50,000
o.	Furniture	11,200
p.	Transportation of furniture from seller to the building	2,200
q.	Additional fencing	6,600

Land

Item

Land

Improvements

Building

Furniture

a.

b.

c.

d.

e.

f.

g.

h.

i.