KPK Limited is installing a new Plant at its production facility. It provides you the following information: Cost of the Plant (Cost as per…

KPK Limited is installing a new Plant at its production facility. It provides you the following information: Cost of the Plant (Cost as per Supplier's Invoice) ₹ 45,00,000 Estimated Dismantling Costs to be incurred after 5 years - 3,25,000 Initial Operating Losses before commercial production - 4,00,000 Interest paid to Supplier of Plant for deferred credit - 2,50,000 Initial Delivery and Handling Costs - 1,85,000 Cost of Site Preparation - 5,00,000 Consultants used for advice on the acquisition of the Plant - 6,75,000 What will be cost that can be capitalized for Plant in accordance with AS 10 'Property, Plant & Equipment'?