During 2014, ABC installed a production assembly line In 2015, ABC purchased a new machine and rearranged the assembly line to install this machine The rearrangement did not increase the estimated useful life of the assembly line, but it did result in significantly more efficient production The following expenditures were incurred in connection with this project $75800 for machine $71100 labor to install machine $68800 parts added in rearranging the assembly line to provide future benefits $47700 labor and overhead to rearrange the assembly line The amount of the expenditures that should be capitalized in 2015 is