At the beginning of the year, Plummer's Sports Center bought three used fitness machines from Primo Fitness, an

established supplier of used, new and refurbished gym equipment in Southern California. The machines immediately were

overhauled and started operating. The machines were different; therefore, each had to be recorded separately in the

accounts.

By the end of the first year, each machine had been operating $5,300$ hours.

P$8-3$ Part $1$

Required:

Compute the cost of each machine.