Group Case Study Question Temporal Com Ltd completed the installation of its telecommunication network facility on 1 January 2023. The various costs incurred prior to completion are as follows: Details $ Cost of overseas trips to search for telecommunication facilities information and administrative costs incurred prior to installation 42,500 Costs of site preparation 58,000 Telecommunication machinery and equipment 264,000 Initial delivery and handling costs 19,000 Commissioning, installation, and assembly costs 71,000 Cost of testing the network 19,000 Directly attributable professional fees 44,000 Cost of opening the telecommunication network facility, including costs incurred for inviting superstars and VIPs 19,000 Cost of relocating certain facilities