Worf 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 $5,000 $105,000 freight and insurance cost while in transit 2,000 cost of moving equipment into place at factory 3,100 wage cost for technicians to test equipment 4,000 insurance premium paid during first year of operation on this equipment 1,500 special plumbing fixtures required for new equipment 8,000 repair cost incurred in first year of operations related to this equipment 1,300 construction material and purchased parts (gross cost $200,000; failed to take 2% cash $200,000 discount) imputed interest on funds used during construction (stock financing) 14,000 labor costs 190,000 4,000 1,500 8,000 1,300 $200,000 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 $200,000; failed to take 2% cash discount) imputed interest on funds used during construction (stock financing) labor costs allocated overhead costs (fixed-$20,000; variable-$30,000) profit on self-construction cost of installing equipment 14,000 190,000 50,000 30,000 4,400 instructions compute the total cost for each of these two pieces of equipment. if an item is not capitalized as a cost of the equipment, indicate how it should be reported.