Nash 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

Cost to hire technicians to test equipment

Cash paid for equipment, including sales tax of $$31,620$

$$10,200$

Freight and insurance cost while in transit

$532,950$

Cost of moving equipment into place at factory

$7,140$

$2,907$

Special electrical wiring required for new equipment

$3,264$

Repair cost incurred in first year of operations related to this equipment

$510$

Insurance premium paid during first year of operation on this equipment

$1,530$

Construction

Cost of installing equipment

$$6,630$

Material and purchased parts $($gross cost $$102,000$; failed to take $2\%$ cash discount$),102,000$

Labor costs

Allocated overhead costs $($fixed$-$$$11,220$; variable$-$$$17,340)$

$78,234$

Imputed interest on funds used during construction $($stock financing$)$

$28,560$

$7,650$

Profit on self$-$construction

$53,652$