At the beginning of current year, Bastard Company purchased for D4,500,000 atract of land as a factory site. An existing building on the property was razed and construction began on a new factory building which was completed at year-end. Cost of razing old building 300,000 Title insurance and legal fees to purchase land 200,000 Architect fee 950.000 New building consiruction cost 8,000,000 Required: A. Compute for the cost of factory building. B. Compute for the cost of the land