1. Bunsen Ltd acquired all the assets and liabilities of Jones Ltd on 1 January 2017. 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 2017, 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

recoverable amounts of each of the business units at 31 December 2017

Alpha: 1170, Beta: 700, Gamma: 800

The fair value less cost of disposal of land is $293 for Beta Unit.

How the company should allocate any impairment loss at 31 December 2017