Exercise 10-7 Crane 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 Cost of site preparation Consultants used for advice on the acquisition of the plant 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 $2,470,000 206,000 601,000 109,000 206,000 308,000 405,000 Determine which costs Crane Manufacturing Inc. can capitalize in accordance with IAS 16. According to IAS 16, following costs can be capitalized: $ $