Cullumber Co. purchased and as a factory site for $568,000. The process of tearing down two old buildings on the site and constructing the factory required 6 months The company paid $59.640 to rare the old buildings and sold salvaged lumber and trick for $8.946. Legalees of $2,627 were paid for investigation in the purchase contract. Cullumber paid $3,124 to an engineering firm for a land survey, and $6.560 for drawing the factory plans. The land survey had to be made for drive and be drawn. Title insurance on the property cost $2.130 and ability Insurance premium paid during construction was $1,278. The contractors are for construction was 300.00 The company paid the contractor in two installments: $1,704,000 at the end of 3 months and $2,186,300 upon completion. Interests of 1241.400 were incurred to finance the construction Determine the cost of the land and the cost of the building as they should be recorded on the books of Gumber assume that the land survey was for the big Cost of the Land Cost of the Building