E10.7 DAC 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) Initial delivery and handling costs $2,500,000 200,000 Cost of site preparation 600,000 Consultants used for advice on the acquisition of the plant 100,000 Interest charges paid to supplier of plant (indirect financing charges for amounts borrowed by supplier) Estimated dismantling costs to be incurred after seven years Operating losses before commercial production Instructions Determine which costs DAC Manufacturing can capitalize in accordance with IAS 16. Copyright 2022 John Wiley & Sons, Canada, Ltd. 200,000 300,000 400,000