Holiday Laboratories purchased a high$-$speed industrial centrifuge at a cost of $$480,000.$ Shippinng costs totalled $$17,700.$ Foundation work to house the centrifuge cost $$6,500.$ An additional water line had to run to the equipment at a cost of $$2,500.$ Labor and testing costs totaled $$7,600.$ Materials used up in testing cost $$2,200.$ a$)$ What is the totalled capitalized cost of the equipment? b$)$ How much of this amount should be expensed immediately?