BEVEGERE suomet Holiday Laboratories purchased a high-speed Industrial centrifuge at a cost of $360,000. Shipping costs totaled $10,000. Foundation work to house the centrifuge cost $7.900. An additional water line had to be run to the equipment at a cost of $3,600. Labor and testing costs totaled S6,900. Materials used up in testing cost $3,700. The capitalized cost is: Multiple Choice O $370,000 0 $392.100 $381,500 $392,500