If the computers are essential to complete the objectives of the award, and the cost is primarily allocable to the award, the computer can be listed as a direct cost.
For more information on direct billing of F&A type costs see Requirements to Direct Bill.
Sponsor approval is typically required for all equipment purchases. Review the Award and the sponsor requirements. See Equipment for more information on such purchases.
No. The equipment purchase threshold is $5,000 (for total acquisition, which includes shipping and taxes) and any item that meets that threshold must be treated as equipment.