Accounting - equipment costs?

Question

New equipment was purchased by John's Corporation at a list price of $50,000, with credit terms of 2/10, n/30. Payment was made within the discount period and included $2,450 sales tax in addition to the net purchase price. The company also paid delivery charges of $630 and labor costs of $810 for installing the new equipment in the appropriate location. During installation, an inexperienced employee punctured several containers with a forklift, causing damage to the equipment. Cost to repair the damage was $1,720. The total cost debited to John’s equipment account $?.

Answer 1

Purchase price $49,000

Sales tax $2,450 (assuming you can't claim it back from anywhere)

Delivery charges $630

Installing costs $810

Total $52,890

The repair doesn't count. Here's a PwC link on what goes into cost of property, plant & equipment.