Bass Pro Company, acquired a machine that involved the following expenditures and related factors:

Gross Invoice Price $$91,200$

Sales Tax $3,420$

Cash Discount Taken $1,370$

Freight $1,620$

Assembly of Machine $2,200$

Installation of Machine $3,200$

Assorted spare parts for future use $6,500$

Tuning and adjusting machine before use $1,100$

The initial accounting cost of the machine should be:

Select one:

a$.$

$$102,740$

b$.$

$$91,200$

c$.$

$$107,870$

d$.$

$$104,450$

e$.$

$$101,370$