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During 2020, Ayayai Corporation constructed and manufactured certain assets and incurred the following interest costs in connection with those activities. Interest Costs Incurred Warehouse constructed

During 2020, Ayayai Corporation constructed and manufactured certain assets and incurred the following interest costs in connection with those activities.

Interest Costs Incurred

Warehouse constructed for Ayayais own use $33,320
Special-order machine for sale to unrelated customer, produced according to customers specifications 9,080
Inventories routinely manufactured, produced on a repetitive basis 7,370

All of these assets required an extended period of time for completion. Assuming the effect of interest capitalization is material, what is the total amount of interest costs to be capitalized?

The total amount of interest costs to be capitalized

$

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