Company C purchased a machine costing Rs$.15,00,000$ for its production process. It paid freight Rs$.25000$ Cartage Rs $2000$ and installation charges Rs$.18000.$ The company spent an additional amount of Rs$.40000$ for testing and preparing the machine for use As per AS$-10,$ the amount that should be recorded as the cost of machine would be:

Rs$.1500000$

Rs$.1525000$

Rs$.1565000$

Rs$.1585000$