Pina Co. both purchases and constructs various equipment it uses in its operations. The following items for two different types of equipment were recorded in random order during the calendar year 2020.

Purchase
Cash paid for equipment, including sales tax of $6,500		$136,500
Freight and insurance cost while in transit		2,600
Cost of moving equipment into place at factory		4,030
Wage cost for technicians to test equipment		5,200
Insurance premium paid during first year of operation on this equipment		1,950
Special plumbing fixtures required for new equipment		10,400
Repair cost incurred in first year of operations related to this equipment		1,690
Construction
Material and purchased parts (gross cost $260,000; failed to take 2% cash discount)		$260,000
Imputed interest on funds used during construction (stock financing)		18,200
Labor costs		247,000
Allocated overhead costs (fixed-$26,000; variable-$39,000)		65,000
Profit on self-construction		39,000
Cost of installing equipment		5,720

Compute the total cost to be capitalized for each of these two pieces of equipment.

Purchase equipment
Construction equipment