During year 1, the Dell acquired 3 pieces of machinery at an auction for a lump sum price of $240,000. In addition, Dell paid $12,000 to have the machines installed. An appraisal disclosed the following values:

Machine A		$ 50,000
Machine B		$ 150,000
Machine C		$ 100,000

What costs should be assigned to Machines A, B, and C, respectively?

$40,000, $120,000, and $ 80,000.

$42,000, $126,000, and $ 84,000.

$50,000, $150,000, and $100,000.

$84,000, $ 84,000, and $ 84,000.