KVIP borrowed GH$12$ million from Gbormitta Bank Limited on $1$ January $2020$ at an interest rate of $25\%$ per annum to build a new office block. The contract price agreed with the contractor was GH$12$ million. The building is to be completed by $31$ December $2020$ and the payment schedule agreed between KVIP and the contractor was as follows:$1$ January GH$2$ million$1$ April GH$4$ million$1$ October GH$4$ million$31$ December GH$2$ millionKVIP decided to invest idle funds temporary in fixed deposit at an annual rate of $15\%.$Required:Determine the borrowing cost to be capitalised and the Capitalised cost of the building on completion.