Ivanhoe Corp., a public company located in Manitoba, both purchases and constructs various pieces of machinery and equipment that it uses in its operations. The following items are for machinery that was purchased and a piece of equipment that was constructed during the $2023$ fiscal year:

$\backslash$table$[[$Machinery$,,],[$Cash paid for machinery, including sales tax of $$9,100$ and recoverable GST of $$6,500,$$$145,600,.,],[$Freight and insurance cost while in transit,$2,570,,],[$Cost of moving machinery into place at factory,$3,700,,],[$Wage cost for technicians to test machinery,$3,800,,],[$Materials cost for testing,$600,,],[$Insurance premium paid on the machinery for its first year of operation,$1,600,,],[$Special plumbing fixtures required for new machinery,$8,520,,],[$Repair cost on machinery incurred in first year of operations,$1,000,,],[$Cash received from provincial government as incentive to purchase machinery,$27,200,,],[$Equipment $($Self$-$Constructed$)],[\{$

$\backslash$table$[[$Material and purchased parts $($gross cost $$196,000$; failed to take $3\%$ cash discount; the company uses the net method of recording purchases of material and parts$)],[$Imputed interest on funds used during construction $($Note: The company has no borrowing costs but it has calculated imputed interest on its equity$/$ share financing$)]]\},$$$196,000$