$2$

Question $19($Mandatory$)(2$ points$)$

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The Roger's Company incurred the following costs in the acquisition factory production equipment:

Invoice price

$$2,675$

Purchase discount lost

$75$

Freight$-$in

$400$

Installation

$750$

Cost of trial runs

$150$

What is the capitalizable cost of the equipment?

a$)$ $$3,825$

b$)$ $$2,675$

C$)$ $$4,050$

d$)$ $$3,900$