Nairobi Timber 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 $2020.$

Purchases

Cash paid for equipment, including sales tax of $5,000105,000$

Freight and insurance cost while in transit $2,000$

Cost of moving equipment into place at factory $3,100$

Wage cost for technician to test equipment $6,000$

Insurance premium paid during the first year of operation on this equipment $1,500$

Special plumbing fixtures required for new equipment $8,000$

Repair cost incurred in first year of operations related to this equipment $1,300$

Self$-$Constructs

Material and purchased parts $($gross cost $200,000$; failed to take $1\%$ cash discount$)200,000$

Imputed interest on funds used during construction $($share financing$)14,000$

Labour costs $190,000$

Allocated overhead costs$($fixed $20,000$; variable $30,000)50,000$

Profit on self$-$construction $30,000$

Cost of installing equipment $4,000$

Required

Compute the total cost for each of these two types of equipment. If an item is not capitalized as a cost of the equipment, indicate how it should be reported