Description Cost Sales Invoice Price $150,000 Sales Tax on Machine 9,000 Cash Discount on Purchase of Machine 3,000 Freight to deliver machine 1,800 Training of Employees for first-time use 4,100 Repair and maintenance caused by employees 800 Cost of insurance while in transit 900 Modification of Plant to install machine 2,500 Assorted parts for future use 5,400 Installation of machine 1,500 Tuning and adjusting machine before use 1,200 Training of New Employees in Year 3 $4,000 Compute the acquisition cost of the machine