Xinglong Company purchased 3 machines from the auction market and paid a total of $226124 in cash and freight of $13812. Other relevant information is as follows:

Fair value: Machine A: $100385 Machine B: $158026 Machine C: $30588

Installation fee: Machine A: $60733 Machine B: $15320 Machine C: $6019

Test drive fee: Machine A: $2085 Machine B: $0 Machine C: $2311

Trial work:

The combined cost of the three machines (Round to whole number)