On January 6, 2021, Turner Company purchased a site for a new manufacturing plant for $7,200,000. The company paid $15,200 in attorney fees, $5,250 in inspection fees, and $3,625 for a permit. After the facility was prepared, the following cost incurred: $139,300 for fill drift for the site $86,000 for leveling the site $291,000 for paving sidewalks and curbs $12,560,000 for building costs of the new facility The parking area was paved at a cost of $285,900 Compute the capitalized cost of a) the manufacturing plant and b)the land