Miscellaneous costs associated with the purchase of new equipment include: Insurance costs before the equipment is ready for use $3,000 Maintenance costs before the equipment is ready for use 900 Insurance costs after the equipment is placed into service 1,300 Cost of test run 700 Training costs for employees to learn how to use equipment 400 What is the amount assigned to the new equipment? O A. $5,000 OB. $4,100 O C. $6,300 OD. $4,600