Osborne Company Acquired Three Machines for $200,000 in a Package

Multiple Choice

Osborne Company acquired three machines for $200,000 in a package deal.The three assets together had a book value of $160,000 on the seller's books.An appraisal costing the purchaser $2,000 indicated that the three machines had the following market values (book values are given in parentheses) : Machine 1: $60,000 ($40,000)
Machine 2: $80,000 ($50,000)
Machine 3: $100,000 ($70,000)
The three assets should be individually recorded at a cost of (rounded to the nearest dollar)
Machine 1 Machine 2 Machine 3

A) $40,000 $53,333 $66,667
B) $50,000 $62,500 $87,500
C) $40,000 $50,000 $70,000
D) $50,500 $67,333 $84,167