Metropolitan Masonry Made a Basket Purchase of Three Items

Multiple Choice

Metropolitan Masonry made a basket purchase of three items. Item X was appraised at $39,000; item Y was appraised at $57,000 and item Z was appraised at $61,000. The purchase price was $129,000. The amount at which item Y should be recorded is:

A) ($57,000/$129,000) × $157,000.
B) ($57,000/$157,000) × $129,000.
C) ($57,000/$100,000) × $157,000.
D) ($57,000/$100,000) × $129,000.