Cullumber Manufacturing Inc. is installing a new plant at its production facility. It has incurred these costs:

Cost of the manufacturing plant (cost per supplier's invoice plus non-recoverable taxes)		$2,490,000
Initial delivery and handling costs		210,000
Cost of site preparation		608,000
Consultants used for advice on the acquisition of the plant		107,000
Interest charges paid to supplier of plant (indirect financing charges for amounts borrowed by supplier)		209,000
Estimated dismantling costs to be incurred after seven years		307,000
Operating losses before commercial production		405,000

Determine which costs Cullumber Manufacturing can capitalize in accordance with IAS 16.

According to IAS 16, following costs can be capitalized:
select a type of cost Consultants' FeesCost of Site PreparationCost of the Manufacturing PlantEstimated Dismantling Costs to be Incurred after Seven YearsInitial Delivery and Handling CostsInterest ChargesOperating Losses before Commercial Production		$enter a dollar amount
select a type of cost Consultants' FeesCost of Site PreparationCost of the Manufacturing PlantEstimated Dismantling Costs to be Incurred after Seven YearsInitial Delivery and Handling CostsInterest ChargesOperating Losses before Commercial Production		enter a dollar amount
select a type of cost Consultants' FeesCost of Site PreparationCost of the Manufacturing PlantEstimated Dismantling Costs to be Incurred after Seven YearsInitial Delivery and Handling CostsInterest ChargesOperating Losses before Commercial Production		enter a dollar amount
select a type of cost Consultants' FeesCost of Site PreparationCost of the Manufacturing PlantEstimated Dismantling Costs to be Incurred after Seven YearsInitial Delivery and Handling CostsInterest ChargesOperating Losses before Commercial Production		enter a dollar amount
select a type of cost Consultants' FeesCost of Site PreparationCost of the Manufacturing PlantEstimated Dismantling Costs to be Incurred after Seven YearsInitial Delivery and Handling CostsInterest ChargesOperating Losses before Commercial Production		enter a dollar amount
		$enter a total amount