Dane 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 2011. PURCHASE Cash paid for equipment, including sales tax of $9,700 $203,700 Freight and insurance cost while in transit 3,880 Cost of moving equipment into place at factory 6,014 Wage cost for technicians to test equipment 7,760 Insurance premium paid during first year of operation on this equipment 2,910 Special plumbing fixtures required for new equipment 15,520 Repair cost incurred in first year of operations related to this equipment 2,522 CONSTRUCTION Material and purchased parts (gross cost $388,000; failed to take 2% cash discount) $388,000 Imputed interest on funds used during construction (stock financing) 27,160 Labor costs 368,600 Allocated overhead costs (fixed$20,000; variable$30,000) 50,000 Profit on self-construction 58,200 Cost of installing equipment 8,536 Compute the total cost for each of these two pieces of equipment. Purchase equipment $ Construct equipment $