Marigold 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. Purchase Cash paid for equipment, including sales tax of $5,900 $123,900 Freight and insurance cost while in transit 2,360 Cost of moving equipment into place at factory 3,658 Wage cost for technicians to test equipment 4.720 Insurance premium paid during first year of operation on this equipment 1,770 Special plumbing fixtures required for new equipment 9.440 Repair cost incurred in first year of operations related to this equipment 1,534 Construction Material and purchased parts (gross cost $236,000; failed to take 2% cash discount) Imputed interest on funds used during construction (stock financing) Labor costs Allocated overhead costs (fixed-$23,600; variable-$35,400) Profit on self-construction Cost of installing equipment $236,000 16,520 224,200 59,000 35,400 5,192 Compute the total cost to be capitalized for each of these two pieces of equipment. Purchase equipment $ Construction equipment $