On October 1, 2011, Kulatsu Engineering purchased new equipment from Acme Equipment Company that had a purchase price (including sales tax) of $76,245. Acme charged $1,700 to deliver the equipment and $6,800 to install it at Kulatsu's site Kulatsu's accountant provided the payment for the equipment, delivery, and installation to Acme that day Kulatsu had its own master level employees perform trial runs on the equipment This took 8.5 hours, and those employees earn $30 per hour. During the trial runs, there was some damage to one of the walls beside the equipment Kulatsu's maintenance staff repaired the wall. The cost for the maintenance wages was $85. All wages for trial runs and wall repair will be paid at the end of the following week. Which of the following costs that Kulatsu will capitalize as part of the cost of the equipment