Cranberry Company Purchased Two Pieces of Equipment from a Canadian

Multiple Choice

Cranberry Company purchased two pieces of equipment from a Canadian vendor for $400,000.If the assets had been purchased separately,the company would have paid $90,000 for the first piece of equipment and $360,000 for the second piece of equipment.What amount should be recorded for the FIRST piece of equipment?

A) $80,000
B) $90,000
C) $360,000
D) $320,000