To automate one of its production​ processes, the Milwaukee Corporation bought three flexible manufacturing cells at a price of ​$470 comma 000 each. When they were​ delivered, Milwaukee paid freight charges of ​$30 comma 000 and handling fees of ​$16 comma 000. Site preparation for these cells cost ​$39 comma 000. Four ​foremen, each earning ​$29 an​ hour, worked five​ 40-hour weeks to set up and test the manufacturing cells. Special wiring and other materials applicable to the new manufacturing cells cost ​$3 comma 600. Determine the cost basis​ (amount to be​ capitalized) for these cells