Question 23 _ _ . . _ . _ _ . . . Various eqUIpment used by DIXIe Inc. In its operation are either purchased from dealers or self-constructed. The followmg items for two different :33?\" types of equipment were recorded during the calendar year 2019: Marked out of Store equipment (purchased): 1.00 Cash paid for equipment 175,000 '9 Flag question Freight and insurance cost while in transit 3,500 Cost of moving equipment into place at store 1,200 Wage cost for technicians to test equipment 7,000 Insurance premium paid during the first year of . . . 5,200 operation on this eqLiipment Fees paid to consultants for advice on acquisition of 2 000 equipment ' Special plumbing fixtures required for this 8,200 equipment Cost of adjustment to equipment for operational 4 000 efficiency and to increase capacity ' Repair cost incurred in the first year of operations 1,450 related to this equipment What is the total cost of the store equipment purchased? 0 a. 194,900 0 b. 198,900 0 c. None of the choices 0 d. 200,900