Example 3: Zenzi Co had the following loans in place at beginning and end of 20X8
　　1 January
　　31 December
　　20X8
　　20X8
　　$m
　　$m
　　10.0% Bank loan repayable 20Y3
　　120
　　120
　　9.5% Bank loan repayable 20Y1
　　80
　　80
　　8.9% debenture repayable 20Y8
　　-
　　150
　　1 January31 December
　　20X820X8
　　$m$m
　　10.0% Bank loan repayable 20Y3120120
　　9.5% Bank loan repayable 20Y18080
　　8.9% debenture repayable 20Y8-150
　　The 8.9% debenture was issued to fund the construction of a qualifying asset （a piece of mining equipment）， construction of which began on 1 July 20X8.
　　On 1 January 20X8, Zenzi Co began construction of a qualifying asset, a piece of machinery for a hydroelectric plant, using existing borrowings. Expenditure drawn down for the construction was: $30m on 1 January 20X8, $20m on 1 October 20X8.
　　Required
　　Calculate the borrowing costs to be capitalized for the hydro-electric plant machine.
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