Burkina 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......................................................................... 70,000

Storage costs materials purchased early at a good price... 2,100

Loan Interest to finance expansion...................................... 3,000

Architectural drawings.......................................................... 15,000

Allocation Fixed overhead ..........................................22,000

Purchase of company car for the new plant manager......... 44,000

Direct material for factory.................................................... 81,000

Allocation of overhead based on labour

hours worked on factory...................................................... 58,000

Imputed interest on lost opportunity costs........................... 9,000

I would like to get answers similar to those done in Word or Excel so that it would be clearer:

Which of these costs should be included in the cost of the new factory?