Magpie Ltd uses many kinds of machines in its operations. It constructs some of these machines itself and acquires others from the manufacturers. The following information relates to two machines that it has recorded in the 2020-21 period. Machine A was acquired, and Machine B was constructed by Magpie Ltd itself.

Machine ACash paid for equipment, including GST of $7,400$81,400Costs of transporting machine insurance and transport2,800Labour costs of installation by expert fitter4,600Labour costs of testing equipment3,700Insurance costs for 2020-211,400Costs of training for personnel who will use the machine2,300Costs of safety rails and platforms surrounding machine5,500Costs of water devices to keep machine cool7,400Costs of adjustments to machine during 2020-21 to make it operate more efficiently6,900

Machine BCost of material to construct machine, including GST of $6,400

70,400Labour costs to construct machine39,600Allocated overhead costs electricity, factory space etc.20,200Allocated interest costs of financing machine9,200Costs of installation11,000Insurance for 2020-211,800Profit saved by self-construction13,800Safety inspection costs prior to use3,700

Determine the amount at which each of these machines should be recorded in the records of Magpie Ltd.

Recorded cost of Machine A

$

Recorded cost of Machine B$