Coronado 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. Material and purchased parts (gross cost $248,000; failed to take 2% cash discount) $248,000 Imputed interest on funds obtained from stock financing used during construction 17,360 Labor costs 235,600 Allocated overhead costs (fixed- $24,800; variable $37,200 ) 62,000 Profit on self-construction 37,200 Cost of installing equipment 5,456 (a1) Compute the total cost for each of these two pieces of equipment. Purchase equipment Construction equipment $