Martinez 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 $6,000 $126,000 Freight and insurance cost while in transit 2,400 Cost of moving equipment into place at factory 3,720 Wage cost for technicians to test equipment 4,800 Insurance premium paid during first year of operation on this equipment 1,800 Special plumbing fixtures required for new equipment 9,600 Repair cost incurred in first year of operations related to this equipment 1,560 Construction Material and purchased parts (gross cost $240,000; failed to take 2% cash discount) $240,000 Imputed interest on funds used during construction (stock financing) 16,800 Labor costs 228,000 Allocated overhead costs (fixed-$24,000; variable-$36,000) 60,000 Profit on self-construction 36,000 Cost of installing equipment 5,280 Compute the total cost to be capitalized for each of these two pieces of equipment.