aya ya I company purchased land for 114200 with the intenti

Ayayal Company purchased land for $114200 with the intentions of constructing a new operating facility. The land purchase included a dilapidated building that was removed at a cost of $16500. The only salvage value from this old building was some materials which were sold for proceeds of $3600. Ayaya ud paid surveying costs of $2500 and legales related to land transfer of $6700. The new building was quickly constructed at a total cost of $421100. Permits on the construction of this new facility totalled $17600. Insurance premium of $6600 are paid annually. The production manager is currently on site facilitating the production startup. This manager is an annual salary of $850 What capital cost is assigned to the new building 5438700 $447500 $450000 $533400