14. Leonicus Corp. has recently acquired a computer system for its central ofce in Cebu City. Determine the acquisition cost of the new computer system given the following costs: List price P152,000 Trade discount taken 56,000 Removal of old computer 16,000 Concrete slab poured as a base for the computer 43,200 Insurance in transit 1,920 Repairs incurred while in transit 4,800 Transportation costs 6,400 Purchase discount not taken 2% a. P145.600 b. P160.800 C. P161.600 d. P166.400