Purchase Cash paid for equipment, including sales tax of $6500 $136,500 Freight and insurance cost while in transit $5200 Cost of moving equipment into place at factory $4030 Wage cost for technicians to test equipment $5200 Insurance premium paid during first year of operation on this equipment $1950 Special plumbing fixtures required for new equipment $10400 Repair cost incurred in first year of operations related to this equipment $1690 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) $18200 Labor costs $247000 Allocated overhead costs (fixed-$26,000; variable-$39,000) $65,000 Profit on self-construction $39,000 Cost of installing equipment $5720 Compute the total cost for each of these two pieces of equipment