Allocation of corporate assets and goodwill   LO5 Bunsen Ltd acquired all the assets and liabilities of Jones Ltd on 1 January 2020. Jones Ltd’s activities were run through three separate businesses, namely the Alpha Unit, the Beta Unit and the Gamma Unit. These units are separate CGUs. Bunsen Ltd allowed unit managers to effectively operate each of the units, but certain central activities were run through the corporate office. Each unit was allocated a share of the goodwill acquired, as well as a share of the corporate office. At 31 December 2020, the assets allocated to each unit were as follows. Alpha Beta Gamma Factory $ 820 $ 750 $ 460 Accumulated depreciation (420) (380) (340) Land 200 300 150 Equipment 300 410 560 Accumulated depreciation (60) (320) (310) Inventories 120 80 100 Goodwill 40 50 30 Corporate property 200 150 120 Bunsen Ltd determined the recoverable amounts of each of the business units at 31 December 2020. Alpha $1 170 Beta 900 Gamma 800 Required Determine how Bunsen Ltd should allocate any impairment loss at 31 December 2020.