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Mercier Lumber Co. spent $1.2 million in research and development costs to devis

ID: 2639459 • Letter: M

Question

Mercier Lumber Co. spent $1.2 million in research and development costs to devise a new cutting machine. The firm now wants to build a new building to house the new machine and expand its operations. The building will cost $670,000 and the machine can be built for $348,000. The building will be placed on land which the firm acquired nine years ago at a cost of $139,000. The land is currently valued at $155,000. What initial cost should the firm use to analyze this expansion project?

A.$1,018,000

B.$1,173,000

C.$1,157,000

D.$2,373,000

E.$2,218,000

A.$1,018,000

B.$1,173,000

C.$1,157,000

D.$2,373,000

E.$2,218,000

Explanation / Answer

Initial cost = Cost of building + Machine builting costs + Cost of land

Initial cost = $670,000 + $348,000 + $139,000 = $1,157,000

Therefore, Option (c) $1,157,000 is the correct answer.