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The Roger's Company incurred the following costs in the acquisition factory production equipment: Invoice price $2,675 Purchase discount lost 75 Freight-in 400 Installation 750 Cost

The Roger's Company incurred the following costs in the acquisition factory production equipment:

Invoice price $2,675
Purchase discount lost 75
Freight-in 400
Installation 750
Cost of trial runs 150

What is the capitalizable cost of the equipment?

A. $2,675

B. $4,050

C. $3,825

D. $3,900

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