Smart Vehicle Ltd is an Electric Bicycle manufacturer in Kelowna, BC. It has a 20,000 square feet factory and a 10,000 square feet office building. The company also owns a production line. Smart Vehicle is very successful in the rapid growing E-bike market. It wants to expand the business by set up a new plant in Delta, BC in Sept 2024. The financial manager hired you, a UCW graduate, to complete a capital budget report