QS 8-1 Cost of plant assets LO C1 Kegler Bowling installs automatic scorekeeping equipment with an invoice cost of $150,000. The electrical work required for the installation costs $15.750. Additional costs are $3,150 for delivery and $10,810 for sales tax. During the installation, a component of the equipment is carelessly left on a lane and hit by the automatic lane-cleaning machine. The cost of repairing the component is $1,455. What is the total recorded cost of the automatic scorekeeping equipment? Total cost Included Excluded DR Machinery DR Expense Invoice cost $ 150,000 15.750 3.150 Electrical work required for installation Delivery costs Sales tax Repair costs 10,8101 1.4557 Total S 181.165