Blue Inc., a private corporation, constructed a new commercial building in 2021. The building was in place and became ready to be used as management intended on October 1, 2021,but it was considered to be productive when operations began on November 1, 2021 when most staff were hired.\ Direct labour costs incurred before October 2021, $450,000\ Additional direct labour costs incurred in November 2021, $90,000\ Material purchased for the building in September 2021, $675,000\ Net rental profit for the temporary use of land as a parking lot, $54,000\ Allocation of the CEOs salary, $135,000 \ What costs should be included in the cost of the new building? Company follows ASPE.\ Question 3 Answer\ \ a.\ $1,125,000\ \ b.\ $1,161,000\ \ c.\ $1,071,000\ \ d.\ $1,296,000\ \ e.\ $1,215,000