Yani Company purchased a specialized 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 $8,600 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? O $314,800 O $323,400 O $254.000 O $328,150