Holiday Laboratories purchased a high-speed industrial centrifuge at a cost of $400,000. Shipping costs totaled $28,000. Foundation work to house the centrifuge cost $8,100. An additional water line had to be run to the equipment at a cost of $2,000. Labor and testing costs totaled $5,000. Materials used up in testing cost $2,500. The capitalized cost is: Multiple Choice O $445,500. $438,100. $445,600. $428,000.