Sheffield 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 $7,100 $149,100 freight and insurance cost while in transit 2,840 cost of moving equipment into place at factory 4,402 wage cost for technicians to test equipment 5,680 insurance premium paid during first year of operation on this equipment 2,130 special plumbing fixtures required for new equipment 11,360 repair cost incurred in first year of operations related to this equipment 1,846