Identify the total costs to be capitalized under Ind AS 16, Property, Plant and Equipment for the "HomeInn Comfort" resort being developed in Goa.

Computation of total cost of construction of HomeInn Comfort" resort being developed in Goa as per Indian Accounting Standard 16, “Property, Plant and Equipment" Particulars Amount (₹) Purchase of land 15 crores Site preparation costs including cost of dismantling existing structures on site 2 crores Direct Material costs 8 crores Direct Labour costs (including 20lakh that was incurred during a labour strike) 2.8 crores Testing the safety of construction at the resort site 0.5 crores Consultation fee (Legal and architect) related to construction of resort 1.5 crores Total cost to be capitalized HomeInn Comfort” resort being developed in Goa as per Indian Accounting Standard 16. 29.80 crores As per Para 20 (c) of Ind AS 16, “Property Plant and Equipment” recognition of costs in the carrying amount of an item of property, plant and equipment ceases when the item is in the location and condition necessary for it to be capable of operating in the manner intended by management. Costs incurred in using or redeploying an item are not included in the carrying amount of that item. Therefore, Costs of relocating or reorganising part or all of an entity's operations are not included in the carrying amount of an item of property, plant and equipment. Relocation expense of hotel manager from Mangalore to Goa and administrative and general overheads allocated to the project by corporate office are not capitalized under Indian Accounting Standard 16. Direct labour costs incurred during a labour strike is not attributable to construction of resort and hence not capitalized. All other costs are directly attributable to the construction of the resort.