List price: $44,300; terms: 210,n30; paid within the discount period. Transportation-in: $800. ...

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List price: $44,300; terms: 210,n30; paid within the discount period.
Transportation-in: $800.
Installation: $540.
Cost to repair damage during unloading: $549.
Routine maintenance cost after eight months: $140.
Basket Purchase of Copier, Computer, and Scanner for $47,200 with Fair Market Values
Copier, $23,898.
Computer, $6,259.
Scanner, $26,743.
Land for New Warehouse with an Old Building Torn Down
Purchase price, $81,800
Demolition of building, $5,380.
Lumber sold from old building, $1,090.
Grading in preparation for new building, $7,600.
Construction of new building, $208,000.
Required
In each of these cases, determine the amount of cost to be capitalized in the asset accounts.
\table[[Asset,Allocated Costs,,Total],[Office equipment,44,754,,],[Basket purchase:],[Copier],[\table[[Computer],[Scanner]]],[\table[[Scanner],[Total cost ta henitalized]]],[Total cost to be capitalized,,$,25,204],[\table[[Land and building],[Cost of land]]],[Cost of land],[\table[[Construction costs]]],[Thtal rnct tn he ranitalized,,8,]]
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