Bonita Co. both purchases and constructs various equipment it uses in its operations. The following items for two different types of equipment were recorded in random order during the calendar year 2020. Purchase $117,600 Cash paid for equipment, including sales tax of $5,600 Freight and insurance cost while in transit 2,240 Cost of moving equipment into place at factory 3,472 Wage cost for technicians to test equipment 4,480 Insurance premium paid during first year of operation on this equipment 1,680 8,960 Special plumbing fixtures required for new equipment Repair cost incurred in first year of operations related to this equipment 1,456 Construction $224,000 Material and purchased parts (gross cost $224.000; failed to take2% cash discount) Imputed interest on funds used during construction (stock financing) 15,680 Labor costs 212,800 Allocated overhead costs (fixed-$22,400; variable-$33.600) 56,000 Profit on self-construction 33,600 Cost of installing equipment 4,928 Compute the total cost to be capitalized for each of these two pieces of equipment. Compute the total cost to be capitalized for each of these two pieces of equipment. Purchase equipment $ Construction equipment $