Blue $Co.$ both purchases and constructs various equipment it uses in its operations. The following items for two different types of

equipment were recorded in random order during the calendar year $2020.$

Purchase

Cash paid for equipment, including sales tax of $$6,400$

$$134,400$

Freight and insurance cost while in transit

$2,560$

Cost of moving equipment into place at factory

$3,968$

Wage cost for technicians to test equipment

$5,120$

Insurance premium paid during first year of operation on this equipment

$1,920$

Special plumbing fixtures required for new equipment

$10,240$

Repair cost incurred in first year of operations related to this equipment

$1,664$

Construction

Compute the total cost to be capitalized for each of these two pieces of equipment.

Purchase equipment

$

Construction equipment $