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 2017. Purchase Cash paid for equipment, including sales tax of $6,600 $138,600 Freight and insurance cost while in transit 2,640 Cost of moving equipment into place at factory 4,092 Wage cost for technicians to test equipment 5,280 Insurance premium paid during first year of operation on this equipment 1,980 Special plumbing fixtures required for new equipment 10,560 Repair cost incurred in first year of operations related to this equipment 1,716 Construction Material and purchased parts (gross cost $264,000; failed to take 2% cash discount) $264,000 Imputed interest on funds used during construction (stock financing) 18,480 Labor costs 250,800 Allocated overhead costs (fixed-$26,400; variable-$39,600) 66,000 Profit on self-construction 39,600 Cost of installing equipment 5,808 Compute the total cost for each of these two pieces of equipment. Purchase equipment $ Construction equipment $