Exercise- 2: 111 On 1 January 20X7, Z Co purchased an item of plant. The invoice showed: $ Cost of plant 48,000 Delivery to factory 400 One year warranty covering breakdown 800 49,200 Modifications to the factory building costing $2,200 were necessary to enable the plant to be installed. What amount should be capitalised for the plant in 2 Co's accounting records? $