Worf 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 2014.

Purchase
Cash paid for equipment, including sales tax of $14,350		$301,350
Freight and insurance cost while in transit		5,740
Cost of moving equipment into place at factory		8,897
Wage cost for technicians to test equipment		11,480
Insurance premium paid during first year of operation on this equipment		4,305
Special plumbing fixtures required for new equipment		22,960
Repair cost incurred in first year of operations related to this equipment		3,731
Construction
Material and purchased parts (gross cost $574,000; failed to take 1% cash discount)		$574,000
Imputed interest on funds used during construction (stock financing)		40,180
Labor costs		545,300
Allocated overhead costs (fixed-$57,400; variable-$86,100)		143,500
Profit on self-construction		86,100
Cost of installing equipment		12,628

(Please show work the anwers below.)

Purchase equipment = Construction equipment =