Riverbed 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. Purchase $107,100 Cash paid for equipment, including sales tax of $5,100 2,040 Freight and insurance cost while in transit 3,162 Cost of moving equipment into place at factory 4,080 Wage cost for technicians to test equipment 1,530 Insurance premium paid during first year of operation on this equipment 8,160 Special plumbing fixtures required for new equipment 1,326 Repair cost incurred in first year of operations related to this equipment EDIGE Construction $204,000 Material and purchased parts (gross cost $204,000; failed to take 2% cash discount) 14.280 Imputed interest on funds used during construction (stock financing) 193.800 Labor costs 51,000 Allocated overhead costs (fixed-$20,400: variable-$30,600) 30,600 Profit on self-construction 4,488 Cost of installing equipment Compute the total cost to be capitalized for each of these two pieces of equipment