Carla Vista Corp., a public company located in Manitoba, both purchases and constructs various pieces of machinery and equipment that it uses in its operations. The following items are for machinery that was purchased and a piece of equipment that was constructed during the 2020 fiscal year: Machinery Cash paid for machinery, including sales tax of $10,500 and recoverable GST of $7,500 $168,000 Freight and insurance cost while in transit 2,610 Cost of moving machinery into place at factory 3,200 Wage cost for technicians to test machinery Materials cost for testing Insurance premium paid on the machinery for its first year of operation 4,000 520 1,900 Special plumbing fixtures required for new machinery 8,170 1,100 Repair cost on machinery incurred in first year of operations Cash received from provincial government as incentive to purchase machinery 24,100 Equipment (Self-Constructed) Material and purchased parts (gross cost $203,000; failed to take 1 % cash discount; the company uses the net method of recording purchases of material and parts) $203,000 Imputed interest on funds used during construction (Note: The company has no borrowing costs but it has calculated imputed interest on its equity/ share financing Labour costs fo 14,500 r manufacturing the equipment 195.000 Overhead costs (fixed $21,100; variable $32,600) 53,700 29,200 Profit on self-construction Cost of installing equipment 4,200 Calculate the cost of the machinery and the cost of the equipment (a) Cost of the machinery (b) Cost of the equipment