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【单选题】
Foster Co has built a new factory incurring the following costs: $'000 Land 1,200 Materials 2,400 Labour 3,000 Architect's fees 25 Surveyor's fees 15 Site overheads 300 Apportioned administrative overheads 150 Testing of fire alarms 10 Business rates for first year 12 7,112 What will be the total amount capitalised in respect of the factory?
A.
$6,112,000
B.
$6,950,000
C.
$7,112,000
D.
$7,100,000
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