Pronghorn Ca 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 vear 2020 . Purchase Cash paid for equipment, including sales tax of $6,600 Freight and insurance cost while in transit Cost of moving equipment into place at factory Wage cost for techricians to test equipment Insurance premlum paid during first vear of operation on this equipment Special plumbing foctures required for new equipment. Repair cost incurred in first year of operations related to this equipment $138,600 2640 4.092 5.280 1.980 10,560 1,716 Construction Material and purchased parts (gross cost $264,000; failed to take 2% cash discount) $264.000 Imputed in

Pronghorn 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. Compute the total cost to be capitalized for each of these two pieces of equipment. Purchase equipment $ Construction equipment $