Skysong 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 Cash paid for equipment, including sales tax of $6,100 $128,100 2,440 Freight and insurance cost while in transit Cost of moving equipment into place at factory 3,782 Wage cost for technicians to test equipment 4,880 1,830 Insurance premium paid during first year of operation on this equipment Special plumbing fixtures required for new equipment 9,760 Repair cost incurred in first year of operations related to this equipment 1,586 Construction Material and purchased parts (gross cost $244,000; failed to take 2% cash discount) $244,000 Imputed interest on funds used during construction (stock financing) 17,080 Labor costs 231,800 Allocated overhead costs (fixed-$24,400; variable-$36,600) 61,000 36,600 Profit on self-construction Cost of installing equipment 5,368 Compute the total cost to be capitalized for each of these two pieces of equipment. Purchase equipment $ Construction equipment $