Yan Company PORCHES spectatized machine for $254,000 from Scissor Manufactory. Yani paid $12,550 in freight costs to ship to machine to the company's operating facility and $48.250 to install the platform necessary to operate the machine. Yani also incurred $8,000 in routine maintenance costs and $4.750 in accordance with the annual insurance policy for the machine. What is the capital cost of this specialized equipment? $323,400 $254,000 $328.150 $314.800