Rizio Co. purchases a machine for $10,800, terms 1/10, n/60, FOB shipping point. The seller prepaid the $244 freight charges, adding the amount to the invoice and bringing its total to $11,044. The machine requires special steel mounting and power connections costing $747. Another $352 is paid to assemble the machine and get it into operation. In moving the machine to its steel mounting, $270 in damages occurred. Materials costing $40 are used in adjusting the machine to produce a satisfactory product. The adjustments are normal for this machine and are not the result of the damages.