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 $2025.$

Purchase

Cash paid for equipment, including sales tax of $$7,200$

Freight and insurance cost while in transit

Cost of moving equipment into place at factory

$4,464$

Wage cost for technicians to test equipment

Insurance premium paid during first year of operation on this equipment

Special plumbing fixtures required for new equipment

$5,760$

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

$2,160$

$11,520$

$1,872$

Construction

$\backslash$table$[[$Material and purchased parts $($gross cost $$288,000$; failed to take $2\%$ cash discount$),$$$288,000$