12) When a company buys several assets as a group and pays a lump-sum amount, the purchase price should be allocated between the components on the basis of the proportion of: (Select 1X3pts) The Cost value of each The Replacement value of each O All of the above O None of the above 3) The land improvements: (Select 1/3pts) O Their value doesn't decrease O They have an unlimited useful life They are depreciable All of the above O None of the above