In 20X8, a company has acquired a technological equipment for its use in the production process. The costs associated with it, are the following ones:

Amount ()

Purchase price

210.000

Customization

108.000

Transportation

9.400

Installation

11.700

Testing

5.700

Training costs

14.000

VAT (refundable)

67.000

Additional information:

Training costs refer to training sessions held at the company to show the employees how to properly manage the equipment

The amount recorded as acquisition cost for this asset in 20X8 is:

Select one:

a. 358.800

b. 344.800

c. 329.700

d. 425.800