Concord 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 $2025.$

$\backslash$table$[[$Purchase$,],[$Cash paid for equipment, including sales tax of $$5,500,$$$115,500],[$Freight and insurance cost while in transit,$2,200],[$Cost of moving equipment into place at factory,$3,410],[$Wage cost for technicians to test equipment,$4,400],[$Insurance premium paid during first year of operation on this equipment,$1,650],[$Special plumbing fixtures required for new equipment,$8,800],[$Repair cost incurred in first year of operations related to this equipment,$1,430],[$Construction$,],[$Material and purchased parts $($gross cost $$220,000$; failed to take $2\%$ cash discount$),$$$220,000],[$Imputed interest on funds obtained from stock financing used during construction,$15,400],[$Labor costs,$209,000],[$Allocated overhead costs $($fixed$-$$$22,000$; variable $-$$$33,000),55,000],[$Profit on self$-$construction,$33,000],[$Cost of installing equipment,$4,840]]$

$($a$1)$ Compute the total cost for each of these two pieces of equipment.

Purchase equipment

$

Construction equipment

$