snowsports company operates a snowsports resort for skiers and snowboarders the company has recently decided to replace an existing/

Invoice price high- speed quad chair lift…………. $ 3,000,000
Costs to dismantle old chair lift ……………. 55,000
Cash received for sale used chair lift ………….. 300,000
Shipping costs for delivery ……………. 35,000
Landscape architect fees, grading expansion hill ………. 12,000
Permit costs …………………… 8,000
Clearing trees/ grading land for expansion ………… 85,000
Installation concrete bases for chair lift ………… 180,000
Helicopter rental to install towers for chair lift ……… 160,000
Labour installation ski lift ……………… 500,000
Training employees on maintenance and operation …….. 15,000
Testing of chair lift ………………… 50,000
Interest costs loan for construction …………… 120,000
General overhead costs ……………….. 60,000
Annual routine maintenance …………….. 90,000
Purchase tools required for annual maintenance ……… 150,000