RMProfessional fees80,000Commission paid to real estate agency16,500Cost of demolishing an old building on the land20,000Excavation cost33,000Salvage value from the old building18,200Cost of grading and clearing the plot25,000Installation of high grade fences around the factory31,200Cost of 200 parking lot and 4 driveways83,000Cost of direct material and direct labour for construction of factory438,000Overhead cost incurred during construction of factory80,300Cost of constructing and demolishing living quarters for the workers22,200building a factoryInterest cost incurred to finance the construction of factory23,790Cost of planted a temporary green landscape18,700
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