Stellar 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
Cash paid for equipment, including sales tax of $7,300		$153,300
Freight and insurance cost while in transit		2,920
Cost of moving equipment into place at factory		4,526
Wage cost for technicians to test equipment		5,840
Insurance premium paid during first year of operation on this equipment		2,190
Special plumbing fixtures required for new equipment		11,680
Repair cost incurred in first year of operations related to this equipment		1,898
Construction
Material and purchased parts (gross cost $292,000; failed to take 2% cash discount)		$292,000
Imputed interest on funds used during construction (stock financing)		20,440
Labor costs		277,400
Allocated overhead costs (fixed-$29,200; variable-$43,800)		73,000
Profit on self-construction		43,800
Cost of installing equipment		6,424

Compute the total cost to be capitalized for each of these two pieces of equipment.

Purchase equipment		$enter a dollar amount
Construction equipment		$enter a dollar amount