** Cheng Ltd acquired all the assets and liabilities of Roma Ltd on 1 January 2017. Roma Ltd's activities were run through three separate businesses, namely the Sandstone Unit, the Sapphire Unit and the Silverton Unit. These units are separate cash-generating units. Cheng 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: Sandstone Sapphire Silverton Factory $ 820 $ 750 $ 460 Accumulated depreciation (420) (380) (340) Land 200* 300** 150* Equipment 300 410 560 Accumulated depreciation (60) (320) (310) Inventory 120 80 100* Goodwill 40 50 30 Corporate property 150 120 These assets have carrying amounts less than fair value less costs of disposal. 200 This asset has a fair value less costs of disposal of $293. Cheng Ltd determined the recoverable amount of each of the business units at 31 December 2017: Sandstone $ 1 170 Sapphire 900 Silverton 800 Required Determine how Cheng Ltd should allocate any impairment loss at 31 December 2017