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 2017, Purchase $11.600 606,100 8,120 Cost to hire technicians to test equipment Cash paid for equipment, including sales tax of $35,960 Freight and insurance cost while in transit Cost of moving equipment into place at factory Special electrical wiring foctures required for new equipment Repair cost incurred in first year of operations related to this equipment Insurance premium paid during first year of operation on this equipment 3.306 3.712 580 1740 $7.540 116,000 Construction Cost of installing equipment Material and purchased parts (gross cost $116,000, Failed to take 2% cash discount) Labor costs Allocated overhead costs (fixed-$12.760, variable-519.720) Imputed interest on funds used during construction (stock financing) Prohton self-construction 88.972 32,480 8.700 61016 Compute the total cost for each of these two pieces of equipment Purchase equipment $ Construction equipment