Jefferson Company 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.

Purchases
cash paid for equipment including sales tax of $6,200	$130,200
Freight and insurance cost while in transit	2,480
Cost of moving equipment into place at factory	3,844
Wage cost for technicians to test equipment	4,960
Insurance premium paid during first year of operations in this equipment	1,860
Special plumbing fixtures required for new equipment	9,920
Repair cost incurred in first year of operations related to this equipment	1,612

Construction
Material and purchased parts (gross cost $248,000; failed to take 2% cash discount)	$248,000
Imputed interest on funds used during construction (stock financing)	17,360
Labor costs	235,600
Allocated overhead costs (fixed-$24,800; variable-$37,200)	62,000
Profit on self construction	37,200
Cost of installing equipment	5,456

Compute the total cost to be capitalized for each of these two pieces of equipment.

Purchase equipment $______________

Construction equipment $_______________

*Please show your work and answer questions clearly. Thank you