Overton Company, acquired a machine that involved the following expenditures and related factors:

Gross invoice price

$$76,000$

Sales tax

$2,850$

Cash discount taken

$1,140$

Freight

$1,350$

Assembly of machine

$1,800$

Installation of machine

$2,700$

Assorted spare parts for future use

$5,400$

Tuning and adjusting machine before use

$900$

The initial accounting cost of the machine should be:

Select one:

A$.$ $$84,460$

B$.$ $$87,010$

C$.$ $$85,600$

D$.$ $$89,860$