Rizio Co. purchases a machine for $12,100, terms 1/10, n/60, FOB shipping point. Rizio paid within the discount period and took the $121 discount. Transportation costs of $273 were paid by Rizio. The machine required mounting and power connections costing $836. Another $394 is paid to assemble the machine and $40 of materials are used to get it into operation. During installation, the machine was damaged and $325 worth of repairs were made. Complete the below table to calculate the cost recorded for this machine. $ 12,100 121 11,979 Amount Included in Cost of Equipment: Invoice price of machine Less: Discount Net purchase price Transportation Mounting and power connections Assembly Materials used in adjusting Total cost to be recorded $ 11,979