Carla 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
Cash paid for equipment, including sales tax of $5,200		$109,200
Freight and insurance cost while in transit		2,080
Cost of moving equipment into place at factory		3,224
Wage cost for technicians to test equipment		4,160
Insurance premium paid during first year of operation on this equipment		1,560
Special plumbing fixtures required for new equipment		8,320
Repair cost incurred in first year of operations related to this equipment		1,352
Construction
Material and purchased parts (gross cost $208,000; failed to take 2% cash discount)		$208,000
Imputed interest on funds used during construction (stock financing)		14,560
Labor costs		197,600
Allocated overhead costs (fixed-$20,800; variable-$31,200)		52,000
Profit on self-construction		31,200
Cost of installing equipment		4,576

Compute the total cost to be capitalized for each of these two pieces of equipment.

Purchase equipment $____________

Construction equipment $____________