Current Attempt in Progress Bonita Co. both purchases and constructs various equipment it uses in its operations. The fol lowing 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 $5,900 $123,900 Freight and insurance cost while in transit 2,360 Cost of moving equipment into place at factory 3,658 Wage cost for technicians to test equipment 4,720 Insurance premium paid during rst year of operation on this equipment 1,770 Special plumbing xtures required for new equipment 9,440 Repair cost incurred in rst year of operations related to this equipment 1,534 Construction Material and purchased parts (gross cost $236,000; failed to take 2% cash discount) $236,000 Imputed interest on funds obtained from stock nancing used during construction 16,520 Labor costs 224,200 Allocated overhead costs (xed$23,600; variable$35,400) 59,000 Prot on self-construction 35,400 Cost of installing equipment 5,192 Labor costs 224,200 Allocated overhead costs (xed$23,600; variable$35,400) 59,000 Prot on self-construction 35,400 Cost of installing equipment 5,192 (a1) Compute the total cost for each of these two pieces of equipment. Purchase equipment 55 Construction equipment $ eTextbook and Media