Whispering 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 take2% 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 $ Construction equipment $ $