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Maria is preparing a capital budgeting analysis of the purchase of a new building for her company. What has she forgotten to include in the

Maria is preparing a capital budgeting analysis of the purchase of a new building for her company. What has she forgotten to include in the capital investment figure?

Land $125,000
Improvements $50,000
Landscaping $25,000
Furniture $45,000
Infrastructure $75,000
Total $320,000

a)The cost of electricity.

b)The cost of employee training.

c) The cost of the building.

d) The cost of raw materials.

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