Wildhorse 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 2025. Wage cost for technicians to test equipment Insurance premium paid during first year of operation on this equipment Special plumbing fixtures required for new equipment Repair cost incurred in first year of operations related to this equipment 5,440 2,040 10,880 1,768 Construction Material and purchased parts (gross cost $272,000; failed to take 2% cash discount) $272,000 Imputed interest on funds obtained from stock financing used during construction 19,040 Labor costs Allocated overhead costs (fixed $27,200; variable $40,800 ) Profit on self-construction Cost of installing equipment (a1) Compute the total cost for each of these two pieces of equipment. Purchase equipment Construction equipment $\begin{tabular}{|r|} \hline 555424 \\ \hline \end{tabular} $160616 258,400 68,000 40,800 5,984