Question 4 (10 marks) Big Ltd. is expanding its operations. Due to the expansion, they incurred the following costs during the fiscal period when they constructed a new factory: (IFRS used) a. Variable direct labour for construction 70,000 b. Loan interest to finance expansion 3,000 c. Architectural drawings 15,000 d. Purchase of company car for the new plant manager 44,000 e. Direct material for factory operations 81,000 f. Allocation of general fixed overhead costs 58,000 g. Non-avoidable interest on lost opportunity costs 9,000 h. Organization costs 1,000 i. Portion of general management's fixed salaries......... 10,000 j. Issue costs of common share issue to raise capital to finance a portion of construction costs 3,000 Required: For each item, state if the costs should be included in the cost of the new factory? Also, state very briefly 'why' either yes or no