Swifty 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 $128,100 Cash paid for equipment, including sales tax of $6,100 Freight and insurance cost while in transit Cost of moving equipment into place at factory 2.440 3,782 Wage cost for technicians to test equipment 4,880 Insurance premium paid during first year of operation on this equipment 1.830 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) 17,080 231,800 Labor costs 61,000 Allocated overhead costs (fixed-$24,400; variable-$36,600) 36,600 Profit on self construction 5.368 Cost of installing equipment Compute the total cost to be capitalized for each of these two pieces of equipment Purchase equipment $ Construction equipment S