Kennesaw Cupcakes has experienced growing sales and management is looking to expand. They currently own a lot on Main Street, a good location for a retail shop as indicated by a marketing survey. The survey cost was $20,000. The lot was purchased five years ago at a cost of $200,000. Today, the property could be sold for only $180,000 because of the drop in real estate prices. The land will have to be cleared before a new shop can be built at a cost of $40,000. The company can then build a new shop at an estimated cost of $240,000. In addition, management recently allocated $86,000 in existing executive salaries to the new store. What is the cost of this expansion project? $567,000 $440,000 $546,000 $460,000