Answer:
C. $4,900.
Explanation:
Determining the amount assigned to the new equipment
Details                                                   Amount
Insurance costs before the equipment is ready for use           $3,000
Add: Maintenance costs before the equipment is ready for use    $700
Add: Cost of trial run                                        $800
Add: Training costs for employees to learn how to use equipment  $400
Total costs assigned to the new equipment                    $4,900
So, the correct options is option c.