Grab Manufacturing Co. purchased a 10-ton draw press at a cost of $182,000 with terms of 2/15, n/45. Payment was made within the discount period. Shipping costs were $5,500, which included $360 for Insurance in transit. Installation costs totaled $12.900, which included $3,600 for taking out a section of a wall and rebuilding it because the press was too large for the doorway. The capitalized cost of the 10-ton draw press is Multiple Choice $194,760 $200,260 $201.760 $196,760.