Asset Cost Eritrea Ltd. is expanding its operations. Due to the expansion, they incurred the following costs during the fiscal period when they constructed a new factory Direct labour 45,000 Loan Interest to finance expansion 5,000 Architectural drawings 12,000 Purchase of company car for the new plant manager 26,000 Direct material for factory 75,000 Allocation of variable overhead based on labour hours worked on factory 32,000 Imputed interest on lost opportunity costs 8,000 Allocated fixed overhead cost 23,500 Instructions Which of these costs should be included in the cost of the new factory? Provide the reason(s) that the other costs are not included