QS 8-1 (Algo) Cost of plant assets LO C1 Kegler Bowling buys scorekeeping equipment with an invoice cost of $195,000. The electrical work required for the installation costs $20,000. Additional costs are $4,000 for delivery and $14,015 for sales tax. During the installation, the equipment was damaged and the cost of repair was $1,900. Required: Indicate whether each cost should be included in the cost of the equipment or excluded and expensed as incurred