Acme Enterprises just bought a new manufacturing machine. Which of these costs should not be capitalized? The $100 increase in monthly utility bills to operate the machine The $500,000 invoice price of the machine The $15,000 freight bill to deliver the machine to Acme's factory The $8,000 cost of tearing down Acme's factory wall to get the machine inside The $1,200 cost of installing the machine in factory