Novak Company purchased land for $114300 with the intentions of constructing a new operating facility. The land purchase included a dilapidated building that was removed at a cost of $15900. The only salvage value from this old building was some materials which were sold for proceeds of $3900. Novak had paid surveying costs of $2100 and legal fees related to land transfer of $6300. The new building was quickly constructed at a total cost of $421500. Permits on the construction of this new facility totalled $18600. Insurance premiums of $9500 are paid annually. The production manager is currently on-site facilitating the production startup. This manager is an annual salary of $84000. What capital cost is assigned to the new building? $440100 $449600 $451700 $533600