QUESTION 1 Aurora Berhad is a manufacturer of children furniture. The company bought a piece of land for the purpose of constructing a building, at a total cost of RM4.6 million. The breakdown of the cost is shown below: RM'000 1,500 60 172 2.350 Cost of land Demolition of existing factory building Building plans and related fees Construction cost Internal roads and parking Legal fees (40% related to land) Piping and cabling Total 264 80 174 4,600 The building is used for factory, store, office and showroom. The proportionate cost of construction for each area is as follows: Factory Store Office Showroom 75% 12% 5% 8% Required: Compute the qualifying building expenditure for the above building