In February 20X9, Harkin Ltd. acquired a new machine with a list price of 150,000. Spare parts totalling 10,000 for future repairs were also purchased at the same time, and delivery costs of 6,000 were paid. The company spent 6,500 on preparing the site for the new machine. This expenditure was made up of materials of 3,500 and labour costs of 3,000. All work was carried out by employees Harkin Ltd. How much