mad hatter enterprises purchased new equipment for 365 000 fob shipping point 458310

Mad Hatter Enterprises purchased new equipment for $365,000, terms f.o.b. shipping point. Other costs connected with the purchase were as follows:  

State sales tax

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$29,200

Freight costs

$5,600

Insurance while in transit

$800

Insurance after equipment placed in service

$1,200

Installation costs

$2,000

Insurance for the first year of operation

$2,400

Testing

$700

  
Required:  Determine the capitalized cost of the equipment.

$365,000

$402,500

$406,900

$403,300

 

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