Dorman Company purchased a new machine for its production process. The following costs were incurred for the new machine: Training costs for workers who will operate the machine	$18,000
Wages paid to workers who operate the machine	108,000
Ordinary repairs to the machine before the first production run	3,000
Cost of platform used to properly secure the machine	20,000
Cost of test run which took place before the first production run	12,000

Which costs should be added to the cost of the machine?

$38,000

$50,000

$53,000

$161,000