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A manufacturing company commissioned the building of a new factory. The costs associated were as follows: Site selection Site purchase Architect's fees Engineer's fees RM 30,000 1,000,000 50,000 150,000 Legal fees Construction costs Testing & checking of machinery Administration costs 50,000 1,500,000 250,000 500,000 The plant was available for use on 31st March 2024 and reached normal production levels by 31st October 2025. Extra notes: Included in the architect's fees is abnormal loss of RM10,000. Included in testing and checking of machinery costs was /50,000 in connection with a six-monthly diagnostic check of machinery. Required, Calculate the cost of the factory to be included in Non-current assets in accordance with MFRS116, Property Plant and Equipment.