Mandy Manufacturing purchased a machine on August $1,2021,$ and it was installed and ready to run on January $12022$ The following costs were incurred in the purchase and installation of the machine.

Invoice Price

$$1,400,000$

$01$:$51$:$39$

Freight costs

$8,000$

Purchase discount

$3,000$

Installation costs

$68,000$

Electrical and power connections

$33,000$

Repairs to correct damage incurred during uncrating

$13,000$

Adjustments costs

$46,000$

Spare parts for future use

$26,000$

Provincial sales tax

$84,000$

Fines incurred during the transport and uploading of the machine

Cost of special foundation for the machine

$100$

$7,000$

$26$

Calculate the depreciable cost of the machine