Yani Company purchased a specialized machine for $254.000 from Scissor Manufactory, Yanipaid $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 $254,000 $328.150 $323.400 O $314,800