During the current fiscal year, a company made the following expenditures: Spent $64,928 to overhaul a machine. The overhaul enabled the machine to produce more products per hour than it previously had produced. Spent $7,757 to replace a defective compressor. The new compressor had no impact on the useful life, efficiency, or productivity of the machine on which it is a component. Spent a total of $36,111 on a series of low cost repairs. How much should the company capitalize