Acquisition Cost of Long-Lived Asset The following data relate to Fischer Construction's purchase of a front-end loader: Invoice price, terms 1/10, n/30 F.O.B shipping point, freight collect Sent a check for the front loader, one week later Cost of printing company logo on machine Freight paid Cost of insurance coverage for one year New Battery (needed to prepare the machine for its intended use) Hired new employee to operate it at $19 per hour; the employee spent one morning (four hours) practicing with the machine and went to work at the construction site that afternoon. Calculate the amount at which the front-end loader should be reported on the company's balance sheet. Acquisition Cost =$