) Large Mart is currently using its own engineers and equipment to build the machinery for a new factory in Armidale in which tablet computers will be produced. Last week, the director of Large Marts engineering department (who usually works in Sydney) travelled (by car) from Sydney to Brisbane to attend a conference. On his way to the conference he stopped in Armidale to visit the team that is building the machinery for the new factory. During his visit to Armidale he completed a tour of the construction side and gave an interview to the local newspaper about the factorys future benefits to the Armidale economy. The director of Large Marts engineering department has contacted the CFO to request that the expenditure associated with his trip between Sydney and Armidale should be included in the cost of the new machinery (he argues the expenditure should be capitalised) because he believes that the cost of the his trip are directly attributable to the construction of the factory. The CFO is not sure if the travel expenditure of the director of Large Marts engineering department can be capitalised and has asked you to research the following points. a) Provide a detailed outline of the requirements that must be fulfilled before any expenditure associated with the machinery for the new factory can be capitalised. b) Discuss whether or not the travel costs that the director of Large Marts engineering department incurred for his trip between Sydney and Armidale meet the requirements that you have identified in part a of this question.