UUTUUUU. 10. Holiday Laboratories purchased a high-speed industrial centrifuge a Shipping costs totaled $11,000. Foundation work to house the centrifuge cost , additional water line had to be run to the equipment at a cost of to be run to the equipment at a cost of $3,800. Labor and testing costs totaled $5,100. Materials used up in testing cost $3,700. The capitaliz al centrifuge at a cost of $400,000. A. B. $411,000. $430,300. $422,600. $431,400