(a) the actual cost of construction,

(b) the cost of engineering and surveying,

(c) the compensation for lands taken for the purpose of the work or injuriously affected by it and the expenses incurred by the Minister in connection with determining the compensation,

(d) the estimated cost of the issue and sale of debentures and any discount allowed the purchasers of them, and

(e) the interest on all borrowings in connection with the work and any expenses incidental to the entering on, carrying out and completing the work and raising the money to pay the cost of the work.