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A is corrent. A cost should be capitalized if it improves the efficiency of the asset or extends its useful life. An overall reduction in production costs is expected, so it appears that both the building modification and the production line rearrangement contributed to improved efficiency in the production process.
B is incorrect. A cost should be capitalized if it improves the efficiency of the asset or extends its useful life. An overall reduction in production costs is expected, so it appears that both the building modification and the production line rearrangement contributed to improved efficiency in the production process. 
B is incorrect. A cost should be capitalized if it improves the efficiency of the asset or extends its useful life. An overall reduction in production costs is expected, so it appears that both the building modification and the production line rearrangement contributed to improved efficiency in the production process. 
D is incorrect. A cost should be capitalized if it improves the efficiency of the asset or extends its useful life. An overall reduction in production costs is expected, so it appears that both the building modification and the production line rearrangement contributed to improved efficiency in the production process.