SpiIsh Company acquired a plant asset at the beginning or year I. I he asset nas an estimated service life of $5$ years. An employee has prepared depreciation schedules for this asset using three different methods to compare the results of using one method with the results of using other methods. You are to assume that the following schedules have been correctly prepared for this asset using $(1)$ the straight$-$line method, $(2)$ the sum$-$of$-$the$-$years'$-$digits method, and $(3)$ the double$-$declining$-$balance method.

$\backslash$table$[[$Year$,$Straight$-$Line,$\backslash$table$[[$Sum$-$of$-$the$-],[$Years$\text{'}-$Digits$]],\backslash$table$[[$Double$-$Declining$-],[$Balance$]]],[1,$$$13,320,$$$22,200,$$ $29,600],[2,13,320,17,760,17,760],[3,13,320,13,320,10,656],[4,13,320,8,880,6,394],[5,13,320,4,440,2,190],[$Total$,$$$66,600,$$$66,600,$$$66,600]]$

Answer the following questions.

$($a$)$

What is the cost of the asset being depreciated?