Wildhorse 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 2025. Purchase Cash paid for equipment, including sales tax of $6,800 Freight and insurance cost while in transit Cost of moving equipment into place at factory Wage cost for technicians to test equipment Insurance premium paid during first year of operation on this equipment Special plumbing fixtures required for new equipment Repair cost incurred in first year of operations related to this equipment Construction Material and purchased parts (gross cost $272,000; failed to take 2% cash discount) Imputed interest on funds obtained from stock financing used during construction Labor costs Allocated overhead costs (fixed-$27.200: variable-$40.800) Profit on self-construction Cost of installing equipment (a1) Compute the total cost for each of these two pieces of equipment. Purchase equipment Construction equipment eTextbook and Media $ $ $142,800 4,216 5,440 40.800 2,720 2,040 10,880 $272,000 19,040 1,768 258,400 68,000 5.384 Activate Windows