Tamarisk 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 $5,900		$123,900
Freight and insurance cost while in transit		2,360
Cost of moving equipment into place at factory		3,658
Wage cost for technicians to test equipment		4,720
Insurance premium paid during first year of operation on this equipment		1,770
Special plumbing fixtures required for new equipment		9,440
Repair cost incurred in first year of operations related to this equipment		1,534
Construction
Material and purchased parts (gross cost $236,000; failed to take 2% cash discount)		$236,000
Imputed interest on funds used during construction (stock financing)		16,520
Labor costs		224,200
Allocated overhead costs (fixed-$23,600; variable-$35,400)		59,000
Profit on self-construction		35,400
Cost of installing equipment		5,192

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