Q1) On 1st May 2001. Mr Midzi took a loan of RTGS 1 000 000 from a bank at the annual interest rate of 5%. The purpose of this loan was to finance a construction of a production hall. The construction started on 1 June 2001. Mr Midzi temporarily invested RTGS 800 000 borrowed money during the months of June and July 2001 at the rate of 2% p.a. Required: Capitalized borrowing cost for 2021? (Year end 31 December 2001)