The cost recorded for this machine is $145,080. Cost recorded for this machine is the total of all the expenses incurred while purchasing and installing the machine. Given, the following expenses: Cost of machine = $130,680Freight charges = $3,200Mounting and wiring connections = $11,200Damages during installation = $2,700Total expenses = $130,680 + $3,200 + $11,200 + $2,700 = $145,080Therefore, the cost recorded for this machine is $145,080. The correct option is B. $145,080.