Current Attempt in Progress Bridgeport 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 $5,100 $107,100 Freight and insurance cost while in transit 2,040 Cost of moving equipment into place at factory 3,162 Wage cost for technicians to test equipment 4,080 Insurance premium paid during first year of operation on this equipment 1,530 Special plumbing fixtures required for new equipment 8,160 Repair cost incurred in first year of operations related to this equipment 1,326 Construction Material and purchased parts (gross cost $204,000; failed to take 2% cash discount) $204,000 Imputed interest on funds used during construction (stock financing) 14,280 Labor costs 193,800 Allocated overhead costs (fixed-$20,400; variable-$30,600) 51,000 Profit on self-construction 30,600 Cost of installing equipment 4,488 Compute the total cost to be capitalized for each of these two pieces of equipment. Purchase equipment $ Construction equipment $