Airbury Company Acquired Manufacturing Equipment at an Invoice Price of $80,000

Airbury Company acquired manufacturing equipment at an invoice price of $80,000 and paid $750 to have it delivered to the factory. $400 was spent to repair a door that was damaged while installing the equipment. At what amount should this equipment be recorded on the company's books?

A) $80,000
B) $80,400
C) $80,750
D) $81,150