Grouper 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 $5,500		$115,500
Freight and insurance cost while in transit		2,200
Cost of moving equipment into place at factory		3,410
Wage cost for technicians to test equipment		4,400
Insurance premium paid during first year of operation on this equipment		1,650
Special plumbing fixtures required for new equipment		8,800
Repair cost incurred in first year of operations related to this equipment		1,430
Construction
Material and purchased parts (gross cost $220,000; failed to take 2% cash discount)		$220,000
Imputed interest on funds used during construction (stock financing)		15,400
Labor costs		209,000
Allocated overhead costs (fixed-$22,000; variable-$33,000)		55,000
Profit on self-construction		33,000
Cost of installing equipment		4,840

Compute the total cost to be capitalized for each of these two pieces of equipment.

Purchase equipment		$enter a dollar amount
Construction equipment		$enter a dollar amount