Xinglong Company purchased 3 machines from the auction market and paid a total of $226296 in cash and freight of $13938. Other relevant information is as follows:

Fair value: Machine A: $115070 Machine B: $151114 Machine C: $30583

Installation fee: Machine A: $60102 Machine B: $15588 Machine C: $5912

Test drive fee: Machine A: $2081 Machine B: $0 Machine C: $2372

Trial work:

The right machine cost of Machine C (Round to whole number)