Grab Manufacturing Co. purchased a 10-ton draw press at a cost of $184.000 with terms of 1/15.45. Payment was made within the discount period. Shipping costs were $3,900, which included $230 for insunnce in transit station cost tot $12,600, which included $4,400 for taking out a section of a wall and rebuilding it because the press was too lapelan the doorway. The capitalized cost of the 10-ton draw press is: O $198,660. O $202,160 O $196,660. $203,660