Tangible calculation

Hi Chris, Hope you are well! Below is the question: An entity started construction on a building for its own use on 1 April 20X7 and incurred the following costs: $000 Purchase price of land 250,000 Stamp duty 5,000 Legal fees 10,000 Site preparation and clearance 18,000 Materials 100,000 Labour (period 1 April 20X7 to 1 July 20X8) 150,000 Architect’s fees 20,000 General overheads 30,000 ––––––– 583,000 ––––––– The following information is also relevant: • Material costs were greater than anticipated. On investigation, it was found that materials costing $10 million had been spoiled and therefore wasted and a further $15 million was incurred on materials as a result of faulty design work. • As a result of these problems, work on the building ceased for a fortnight during October 20X7 and it is estimated that approximately $9 million of the labour costs relate to this period. • The building was completed on 1 July 20X8 and occupied on 1 September 20X8. My question - For materials how did they know the exact distribution that 75m will be inckuded and 25m to be excluded ? and what is to be donw with 115 m amount ?