Current Attempt in Progress Ayayai Company purchased land for $115700 with the intentions of constructing a new operating facility. The land purchase included a dilapidated building that was removed at a cost of 515300 . The only salvage value from this old building was some materials that were sold for proceeds of $3900. Ayayai had paid surveving costs of $1500 and legal fees related to land transfer of $6000. The new bullding was quickly constructed at a total cost of $422500. Permits on the construction of this new facility totalled $17700. Insurance premiums of $9200 are paid annually. The production manager is currently on-site facilitating the production start-up. This manager has an annual salary of $85400. What canital cost is assigned to the land? 5134600 5123200 5127100 15115700