A company is considering buying a piece of equipment which is priced at $2,378,555, has a 4.4% import tariff and will require shipping and insurance amounting to $89,221. The machine will need to be installed and trued up before it is usable, which will cost $61,167, and the crews will need to be trained before the machine can be used. Training will cost a further $58,033. What is the capitalized cost of the machine?

in details please