Metlock Co. both purchases and constructs various equipment it uses in its operations. The following items for two different types equipment were recorded in random order during the calendar year 2020. $ 126,000 2,400 3,720 Purchase Cash paid for equipment including sales tax of $ 6,000 Freight and insurance cost while in transit Cost of moving equipment into place at factory Wage cost for technicians to test equipment Insurance premium paid during first year of operation on this equipment Special plumbing fixtures required for new equipment Repair cost incurred in first year of operations related to this equipment 4.800 1,800 9,600 1560 $240,000 16.800 Construction Material and purchased parts (gross cost $240.000; failed to take 2% cash discount) Imputed interest on funds used during construction stock financing) Laber costs Allocated overhead costs (fred-S 24.000. variable-5 36.000) 228.000 60,000 36.000 Proht on se construction 5.280 Cost of installing equipment Compute the total cost to be capitalized for each of these two pieces of equipment S Purchase Quiment S ouloinent Const