Hi, Please I need help with the following exercice:

L@batt Ltd. is expanding its operations. Due to the expansion, they incurred the following costs during the fiscal period when they constructed a new brewery:

Direct labour70,000

Loan interest to finance expansion3,000

Architectural drawings15,000

Purchase of company car for the new plant manager 44,000

Direct material for brewery81,000

Allocation of overhead based on labour hours worked on brewery Imputed 58,000

interest on lost opportunity costs 9,000

Required

1. Which of these costs should be included in the cost of the new brewery?