At the beginning of the year, Grillo Industries bought three used machines from Freeman Incorporated. The machines immediately were overhauled, were installed, and started operating. Because the machines were different, each was recorded separately in the accounts.

	Machine A	Machine B	Machine C
Cost of the asset	$	10,800		$	40,000		$	23,800
Installation costs		950			3,900			3,000
Renovation costs prior to use		750			3,500			4,000
Repairs after production began		700			900			2,500