n Olson Machine Company manufactures small and large milling machines. Selling prices of pio-z Self-Constructio LO 10.4 these machines range from S35,000 to $200,000. During the 5-month period from August 1, 2016, through CMA December 31, 2016, Olson manufactured a milling machine for its own use. This machine was built as part datd regular production activities. The project required a large amount of time from planning and supervisory pers as well as that of some of the company's officers, because it was a more sophisticated type of machine than the regular production models. Throughour the Simhoth period, Olion dharget all ots dredy asocatcd with the cons son c machine to a special account entitled "Asset Construction Account." An analysis of the charges to this account as of December 31, 2016, follows