Crane 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 $5,300		$111,300
Freight and insurance cost while in transit		2,120
Cost of moving equipment into place at factory		3,286
Wage cost for technicians to test equipment		4,240
Insurance premium paid during first year of operation on this equipment		1,590
Special plumbing fixtures required for new equipment		8,480
Repair cost incurred in first year of operations related to this equipment		1,378
Construction
Material and purchased parts (gross cost $212,000; failed to take 2% cash discount)		$212,000
Imputed interest on funds used during construction (stock financing)		14,840
Labor costs		201,400
Allocated overhead costs (fixed-$21,200; variable-$31,800)		53,000
Profit on self-construction		31,800
Cost of installing equipment		4,664

Compute the total cost to be capitalized for the construction equipment.

Construction equipment: $__________