During 2020, Sandhill Corporation constructed and manufactured certain assets and incurred the following interest costs in connection with those activities. Interest Costs Incurred Warehouse constructed for Sandhill's own use $ 31,110 Special-order machine for sale to unrelated customer, produced according to customer's specifications 9,640 Inventories routinely manufactured, produced on a repetitive basis 8,640 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 $