dell printing co. incurred the following costs for one of its printing presses: purchase of collating and stapling attachment $84,000 installation of attachment 36,000 replacement parts for overhaul of press 26,000 labor and overhead in connection with overhaul 14,000the overhaul resulted in a significant increase in production. neither the attachment nor the overhaul increased the estimated useful life of the press. what amount of the above costs should be capitalized?