10.1.3 Pharoah Co. both purchases and constructs various equipment it uses in its operations. The following items for two different types of equipment were recorded in random order during the calendar year 2020.

Purchase
Cash paid for equipment, including sales tax of $5,100		$107,100
Freight and insurance cost while in transit		2,040
Cost of moving equipment into place at factory		3,162
Wage cost for technicians to test equipment		4,080
Insurance premium paid during first year of operation on this equipment		1,530
Special plumbing fixtures required for new equipment		8,160
Repair cost incurred in first year of operations related to this equipment		1,326
Construction
Material and purchased parts (gross cost $204,000; failed to take 2% cash discount)		$204,000
Imputed interest on funds used during construction (stock financing)		14,280
Labor costs		193,800
Allocated overhead costs (fixed-$20,400; variable-$30,600)		51,000
Profit on self-construction		30,600
Cost of installing equipment		4,488

Compute the total cost to be capitalized for each of these two pieces of equipment.

Purchase equipment		$___
Construction equipment		$___