Costs Included in Assets
Eritrea Ltd Instructions
Which of These Costs Should Be Included in the Due

Costs included in assets
Eritrea Ltd. is expanding its operations. Due to the expansion, they incurred the following costs during the fiscal period when they constructed a new factory:

$\begin{array}{llcc} \text { Direct labour } & 70,000 \\ \text {Loan interest to finance expansion. } &3,000\\ \text {Architectural drawings } &15,000\\ \text { Purchase of company car for the new plant manager.} &44,000\\ \text { Direct material for factory } &81,000\\ \text { Allocation of overhead based on labour } &\\ \text { hours worked on factory } &58,000\\ \text { Imputed interest on lost opportunity costs} &9,000\\\end{array}$

Instructions
Which of these costs should be included in the cost of the new factory?