Construction Material and purchased parts (gross cost $204,000; failed to take 2% cash discount) $204,000 Imputed interest on funds obtained from stock financing used during construction 14,280 Labor costs 193,800 Allocated overhead costs (fixed-$20,400; variable-$30,600) 51,000 Profit on self-construction 30,600 Cost of installing equipment 4,488 (a1) Compute the total cost for each of these two pieces of equipment. Purchase equipment $ SA Construction equipment $ +A