Daniel Manufacturing Limited (DML) purchased a large machine. The following are the details about that purchase -The invoice cost of the machine was $6,200,000 but DML was able to get the price reduced to $5,800,000 -The seller provided terms whereby if the entire amount was paid within 30 days a discount of 3% was available. DML paid on the 25th day. -Transportation of the machine cost DML $70,000. -Insurance while in transit was $30,000 -To encourage DML to purchase another machine, the manufacturer gave DML a $50,000 discount voucher on its next purchase of a similar machine. - Workers were paid $45,000 to install the machine. -Start-up and testing costs were $45,000 - Unfortunately, during the installation, one of the workers accidentally damaged the machine, and it cost $15,000 to repair the damage. -Non-refundable sales taxes paid were $700,000, however, later a sales tax rebate of $80,000 was received relating to this transaction -During installation, part of the plant had to be shut down; lost profit from the shutdown was $100,000. Required: Which amounts should be used to adjust the invoice cost of the machine? Item Adjust cost of machine (yeso) Deduct price reduction of $400,000 Deduct 3% discount Add transportation charges Add insurance . Deduct voucher . Add installation Add start-up and testing > Add damage repair . Add Sales Tax Deduct sales tax rebate Add lost profit from shutdown