Mandy Manufacturing Purchased a Machine on August 1, 2019, and It

Mandy Manufacturing purchased a machine on August 1, 2019, and it was installed and ready to run on January 1, 2020. The following costs were incurred in the purchase and installation of the machine.
$$\begin{array} { | l | r | } \hline \text { Invoice Price } & \$ 1,400,000 \\\hline \text { Freight costs } & 8,000 \\\hline \text { Purchase discount } & 3,000 \\\hline \text { Installation costs } & 68,000 \\\hline \text { Electrical and power conrections } & 33,000 \\\hline \text { Repairs to correct darnage incurred during uncrating } & 13,000 \\\hline \text { Adjustrnents costs } & 46,000 \\\hline \text { Spare parts for future use } & 26,000 \\\hline \text { Provincial sales tax } & 84,000 \\\hline \text { Fines incurred during the trarsport and uploading of the machine } & 100 \\\hline \text { Cost of special foundation for the machine } & 7,000 \\\hline\end{array}$$ Calculate the depreciable cost of the machine.