Stellar 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 $5,400		$113,400
Freight and insurance cost while in transit		2,160
Cost of moving equipment into place at factory		3,348
Wage cost for technicians to test equipment		4,320
Insurance premium paid during first year of operation on this equipment		1,620
Special plumbing fixtures required for new equipment		8,640
Repair cost incurred in first year of operations related to this equipment		1,404
Construction
Material and purchased parts (gross cost $216,000; failed to take 2% cash discount)		$216,000
Imputed interest on funds used during construction (stock financing)		15,120
Labor costs		205,200
Allocated overhead costs (fixed-$21,600; variable-$32,400)		54,000
Profit on self-construction		32,400
Cost of installing equipment		4,752

Compute the total cost to be capitalized for each of these two pieces of equipment.

Purchase equipment		$enter a dollar amount
Construction equipment		$enter a dollar amount