Crane Limited purchased four articulated robots on account on May 1.2024, at an invoice price of $504,000.0n May 2, it paid $4,000 for delivery of the robots. A one-year, $5,500 insurance policy on the robots was purchased on May 3. On May 30, Crane paid $10,000 for assembly, installation and testing of each robot on a production line. The robots started operating or were ready for use on July 1. Crane estimates the useful life of the robots will be four years or 9.500 units with a residual value of $90.000. Assume the robots collectively produce the following numbers of units each year: 1.500 units in 2024:2.500 units in 2025:2.300 units in 202.26:2.200 units in 2027; and 1,000 units in 2028. Crane has a December 31 year end. (a) Determine the total cost of the robots