A company purchased a 10-ton draw press at a cost of $183,000 with terms of 515/,n45./515,n45. Payment was made within the discount period. Shipping costs were $3,900, which included $280 for insurance in transit. Installation costs totaled $12,400, which included $5,200 for taking out a section of a wall and rebuilding it because the press was too large for the doorway. The capitalized cost of the 10-ton draw press is: