Indigo Co. both purchases and constructs various equipment it uses in its operations. The following items for two different types of equipment were recorded in random order during the calendar year 2020 . Imputed interest on funds used during construction (stock financing) Labor costs 269,800 Allocated overhead costs (fixed- $28,400; variable- $42,600 ) 71,000 Profit on self-construction 42,600 Cost of installing equipment 6,248 Compute the total cost to be capitalized for each of these two pieces of equipment. Purchase equipment Construction equipment