Avenal Inc. purchased a machine on July 31 for $82,000, paying cash. The company also paid $500 for freight, $1,500 for installation and testing, $800 for employee training, $700 for supplies to be used in production, and $2,400 for a two-year insurance policy. The machine has a residual value of $6,000 and a useful life of 10 years.

What is this machine's acquisition cost?