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A company purchased a 1 0 - ton draw press at a cost of $ 1 7 8 , 0 0 0 with terms of

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A company purchased a 10-ton draw press at a cost of $178,000 with terms of 315,n45. Payment was made within the discount period. Shipping costs were $4,900, which included $270 for insurance in transit. Installation costs totaled $11,500, which included $4,100 for taking out a section of a wall and rebuilding it because the press was too large for the doorway. The capitalized cost of the 10-ton draw press is:
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