Sheffield $Co.$ 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 $2025.$

Purchase

Cash paid for equipment, including sales tax of $$6,700$

$$140,700$

Freight and insurance cost while in transit

$2,680$

Cost of moving equipment into place at factory

$4,154$

Wage cost for technicians to test equipment

$5,360$

Insurance premium paid during first year of operation on this equipment

$2,015$

Special plumbing fixtures required for new equipment

$10,720$

Repair cost incurred in first year of operations related to this equipment

$1,742$

Construction

Material and purchased parts $($gross cost $$268,000$; failed to take $2\%$ cash discount$)$ $$268,000$

Imputed interest on funds obtained from stock financing used during construction $,18,760$

Labor costs

$254,600$

Allocated overhead costs $($fixed$-$ $$26,800$; variable$-$ $$40,200)$

$67,000$

Profit on self$-$construction

$40,200$

Cost of installing equipment

$5,896$

$($a$1)$ Compute the total cost for each of these two pieces of equipment.

Purchase equipment

$

Construction equipment $