Payle Bill incurs the following costs in relation to the construction of a new factory and the introduction of its products to the local market. Site preparation costs '000 240 Materials used 1,500 Labour costs, including 90,000 3,190 incurred during an industrial dispute. No construction occurred during the period of the dispute. Testing of various processes in factory 150 Consultancy fees re installation of equipment 220 Relocation of staff to new factory 110 General overheads 500 Costs to dismantle the factory at end of its useful life in 10 years time Required: How much of the costs should be capitalised? 100