Windsor 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 $5,700		$119,700
Freight and insurance cost while in transit		2,280
Cost of moving equipment into place at factory		3,534
Wage cost for technicians to test equipment		4,560
Insurance premium paid during first year of operation on this equipment		1,710
Special plumbing fixtures required for new equipment		9,120
Repair cost incurred in first year of operations related to this equipment		1,482
Construction
Material and purchased parts (gross cost $228,000; failed to take 2% cash discount)		$228,000
Imputed interest on funds used during construction (stock financing)		15,960
Labor costs		216,600
Allocated overhead costs (fixed-$22,800; variable-$34,200)		57,000
Profit on self-construction		34,200
Cost of installing equipment		5,016

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