Question 13 of 16 View Policies Current Attempt in Progress Founder 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 $111.300 Cash paid for equipment, including sales tax of $5,300 Freight and insurance cost while in transit 2.120 Cost of moving equipment into place at factory 3.286 4.240 1590 Wage cost for technicians to test equipment Insurance premium paid during thirst year of operation on this equipment Special plumbing futures required for new equipment Repair cost incurred in first year of operations related to this equipment 8.480 1.378 Construction $ 212.000 14.840 201400 Material and purchased parts (gross cost $ 212.000; failed to take 2% cash discount) Imputed interest on funds used during construction (stock financing) Labor costs Allocated overhead costs (fixed-$21.200variable-$ 31.800) Profit on self-construction Cost of installing equipment 53,000 31.800 4,664 Compute the total cost to be capitalized for each of these two pieces of equipment. Purchase equipment 53,000 Allocated overhead costs (fixed-$ 21,200; variable:$ 31,800) Profit on self-construction Cost of installing equipment 31,800 4,664 Compute the total cost to be capitalized for each of these two pieces of equipment Purchase equipment $ Construction equipment $