During the year n an industrial company starts the construction of a machine in economy which is concluded on 30/06/n+1. The costs pertaining to the first year amount to 1,000,000, while those of the second year amount to 2,000,000; the amortization coefficient is 20%. Highlights the effects on the financial statements. The answer is supposed to be 109,500,000 I just don't see how.

what is the total cost?