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 2020. Purchase Cash paid for equipment, including sales tax of $6,700 Freight and insurance cost while in transit $140,700 2,680 Cost of moving equipment into place at factory 4,154 Wage cost for technicians to test equipment 5,360 Insurance premium paid during first year of operation on this equipment 2,010 Special plumbing fixtures required for new equipment 10,720 Repair cost incurred in first year of operations related to this equipment 1,742 Construction Material and purchased parts (gross cost $268,000; failed to take 2% cash discount) Imputed interest on funds used during construction (stock financing) $268,000 18,760 Labor costs Allocated overhead costs (fixed-$26,800; variable-$40,200) Profit on self-construction Cost of installing equipment 254,600 67,000 40,200 5,896 Compute the total cost to be capitalized for each of these two pieces of equipment. Purchase equipment Construction equipment +A $ GA $