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 $5,825		$122,325
Freight and insurance cost while in transit		2,330
Cost of moving equipment into place at factory		3,612
Wage cost for technicians to test equipment		4,660
Insurance premium paid during first year of operation on this equipment		1,748
Special plumbing fixtures required for new equipment		9,320
Repair cost incurred in first year of operations related to this equipment		1,515
Construction
Material and purchased parts (gross cost $233,000; failed to take 1% cash discount)		$233,000
Imputed interest on funds used during construction (stock financing)		16,310
Labor costs		221,350
Allocated overhead costs (fixed-$23,300; variable-$34,950)		58,250
Profit on self-construction		34,950
Cost of installing equipment 5126

Compute the total cost for each of these two pieces of equipment.