of equipment were recorded in random order during the calendar year 2025. Purchase Cash paid for equipment, including sales tax of $6,900 $144,900 Freight and insurance cost while in transit 2,760 Cost of moving equipment into place at factory 4,278 Wage cost for technicians to test equipment 5,520 Insurance premium paid during first year of operation on this equipment 2,070 Special plumbing fixtures required for new equipment 11,040 Repair cost incurred in first year of operations related to this equipment 1,794 Construction Material and purchased parts (gross cost $276,000; failed to take 2% cash discount) $276,000 Imputed interest on funds obtained from stock financing used during construction 19,320 Labor costs 262,200 Allocated overhead costs (fixed-$27,600; variable-- $41,400) 69,000 Profit on self-construction 41,400 Cost of installing equipment 6,072 (a1) Compute the total cost for each of these two pieces of equipment. Purchase equipment $ 170,408 Construction equipment $ 624992