find the second answer please! its not 635,368

Kingbird 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 $7,100 Freight and insurance cost while in transit Cost of moving equipment into place at factory Wage cost for technicians to test equipment Insurance premium paid during first year of operation on this equipment Special plumbing fixtures required for new equipment Repair cost incurred in first year of operations related to this equipment Construction Material and purchased parts (gross cost $284,000; failed to take 2% cash discount) Imputed interest on funds obtained from stock financing used during construction Labor costs Allocated overhead costs (fixed-$28,400; variable-$42,600) Profit on self-construction $149,100 2,840 4,402 5,680 2,130 11,360 1,846 $284,000 19,880 269,800 71,000 42,600

Kingbird 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. Profit on self-construction Cost of installing equipment (a1) Compute the total cost for each of these two pieces of equipment