At the beginning of the year, Young Company bought three used machines from Vince, Inc. 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
Amount paid for asset	$	8,300		$	27,000		$	10,700
Installation costs		300			700			600
Renovation costs prior to use		2,900			1,400			1,900
Repairs after production began		540			490			675