Cullumber 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 $7,400 Freight and insurance cost while in transit Cost of moving equipment into place at factory Wage cost for technicians to test equipment Insurance premium paid during first year of operation on this equipment Special plumbing fixtures required for new equipment Repair cost incurred in first year of operations related to this equipment $155,400 2,960 4,588 5.920 2.220 11,840 1.924 Construction Material and purchased parts (gross cost $296,000; failed to take 2% cash discount) Imputed interest on funds used during construction (stock financing) Labor costs Allocated overhead costs (fixed-$29,600: variable-$44,400) Profit on self-construction Cost of installing equipment $296,000 20,720 281,200 74,000 44,400 6,512 Insurance premium paid during first year of operation on this equipment Special plumbing fixtures required for new equipment Repair cost incurred in first year of operations related to this equipment 2.220 11,840 1.924 Construction Material and purchased parts (gross cost $296,000; failed to take 2% cash discount) Imputed interest on funds used during construction (stock financing) Labor costs Allocated overhead costs (fixed-$29,600; variable-$44,400) Profit on self-construction Cost of installing equipment $296,000 20.720 281.200 74.000 44.400 6,512 Compute the total cost to be capitalized for each of these two pieces of equipment. Purchase equipment $ Construction equipment $