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. 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 Repair cost incurred in first year of operations related to this equipment 8,800 1,430 Construction Material and purchased parts (gross cost $220,000; failed to take 2% cash discount) $220,000 15.100 Construction Material and purchased parts (gross cost $220,000; failed to take 2% cash discount) Imputed interest on funds obtained from stock financing used during construction Labor costs Allocated overhead costs (fixed-$22,000; variable-$33,000) Profit on self-construction Cost of installing equipment (a1) Compute the total cost for each of these two pieces of equipment. Purchase equipment $ Construction equipment $ $220,000 15,400 209,000 55,000 33,000 4,840