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 $5,800 $ 121,800 Freight and insurance cost while in transit 2,320 Cost of moving equipment into place at factory 3,596 Wage cost for technicians to test equipment 4,640 Insurance premium paid during first year of operation on this equipment 1,740 Special plumbing fixtures required for new equipment 9,280 Repair cost incurred in first year of operations related to this equipment 1,508 Construction Material and purchased parts (gross cost $ 232,000; failed to take 2% cash discount) $ 232,000 Imputed interest on funds used during construction (stock financing) 16,240 Labor costs 220,400 Allocated overhead costs (fixed-$ 23,200; variable-$ 34,800) 58,000 Profit on self-construction 34,800 Cost of installing equipment 5,104 Compute the total cost to be capitalized for each of these two pieces of equipment. Purchase equipment Construction equipment $