On January $2,2022,$ Oriole Ltd$.$ purchased equipment to be used in its manufacturing operations. The equipment has an estimated useful life of ten years, and an estimated residual value of $$37000.$ It was also estimated that the equipment would be used a total of $66000$ hours over its useful life. The depreciation expense for this equipment was $$168100$ for calendar $2023,$ using the units of production method. The machine was used for $8200$ hours in $2023.$ What is the acquisition cost of the equipment?