At the beginning of the year, Plummer's Sports Center bought three used fitness machines from Advantage, Inc. The machines immediately were overhauled, installed, and started operating. The machines were different; therefore, each had to be recorded separately in the accounts.

Machine A

Machine B

Machine C

Amount paid for asset	$	26,000	$	33,100	$	13,300
Installation costs		1,100		2,800		1,800
Renovation costs prior to use		4,400		2,300		3,200

By the end of the first year, each machine had been operating 6,500 hours.

Required:

1. Compute the cost of each machine.