(Learning Objectives 1, 2: Allocating costs to assets acquired in a lump-sum purchase;

disposing of a PPE) Eastwood Manufacturing bought three used machines in a €216,000 lump-sum purchase. An independent appraiser valued the machines as shown in the table.

What is each machine’s individual cost? Immediately after making this purchase, Eastwood sold machine 2 for its appraised value. What is the result of the sale? (Round decimals to three places when calculating proportions, and use your computed percentages throughout.)