The same question posted. Has the wrong answer. So please make sure you have the correct answer

Pharoah Corporation acquired new equipment at a cost of $109,000 plus 7% provincial sales tax and 5% GST. (GST is a recoverable tax.) The company paid $1.990 to transport the equipment to its plant. The site where the equipment was to be placed was not yet ready and Pharoah Corporation spent another $510 for one month's storage costs. When installed, $390 in labour and $200 in materials were used to adjust and calibrate the machine to the company's exact specifications. The units produced in the trial runs were subsequently sold to employees for $380. During the first two months of production, the equipment was used at only 50% of its capacity. Labour costs of $2,600 and material costs of $1.900 were incurred in this production, while the units sold generated $5.700 of sales. Pharoah paid an engineering consulting firm $11.300 for its services in recommending the specific equipment to purchase and for help during the calibration phase. Borrowing costs of $900 were incurred because of the one-month delay in installation Determine the capitalized cost of the equipment Capitalized cost of the equipments