Assume Trois Cuisines Manufacturing bought three machines in a $100,000 lump-sum purchase. An independent appraiser valued the machines as follows:

Machine No. Appraised Value

1.................................... $27,000

2.................................... 45,000

3.................................... 36,000

Trois Cuisines paid one-third in cash and signed a note payable for the remainder. What is each machine's individual cost? Immediately after making this purchase, Trois Cuisines sold machine 2 for its appraised value. What is the result of the sale? Round to three decimal places.