Purchase
Cash paid for equipment, including sales tax of $7,200		$151,200
Freight and insurance cost while in transit		2,880
Cost of moving equipment into place at factory		4,464
Wage cost for technicians to test equipment		5,760
Insurance premium paid during first year of operation on this equipment		2,160
Special plumbing fixtures required for new equipment		11,520
Repair cost incurred in first year of operations related to this equipment		1,872
Construction
Material and purchased parts (gross cost $288,000; failed to take 2% cash discount)		$288,000
Imputed interest on funds used during construction (stock financing)		20,160
Labor costs		273,600
Allocated overhead costs (fixed-$28,800; variable-$43,200)		72,000
Profit on self-construction		43,200
Cost of installing equipment		6,336

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

Purchase equipment
Construction equipment