On 1 June 2018 Robyn Ltd (Robyn) acquired a machine from Plant-R-Us Ltd under the following terms (see the table below). In addition, Robyn was granted a trade discount of 10% on the initial listed price of the asset and a settlement discount of 5% if payment for the machine was received within one month of purchase. Cash was paid by Robyn on 26 June 2018. On what amount, should the plant be initially measured on 1 June 2018? Listed price of machine $ 80,000 Freight insurance $ 1,000 Freight cost $. 2,000 Assembly costs $ 5,000 Pre-production testing $ 12.000 Purchase of a ten-year maintenance contract with the $ Plant 10.000