Flannery Technology Ltd is an Australian company specializing in the design and manufacture
of automation machines and robotic systems . For accounting purposes, it operates through
three cash-generating units regarded as the Delta Unit, the Sigma Unit and the Omega Unit.
In accounting, for any impairment losses, all corporate management assets are allocated
equally to all the three units.
The company undertook impairment testing on 30 June 2021 , ascertaining the carrying
amounts of the assets of each of the cash-generating units and the corporate office as well as
the recoverable amounts of the three cash-generating units. Below is the related information:
	Cash
	Inventories
	Buildings (at carrying value)
	Plant and machinery
	Accumulated depreciation - Plant and machinery
	Land
	Goodwill
	Corporate assets
	Total assets
	Recoverable amount
The inventories were measured according to AASB 102/IAS 2 Inventories. The fair value of
land held by the three units was less than their carrying amounts as stand-alone assets.
Required:
Show how the impairment losses, if any, will be allocated to the three cash generating units.
Journal entries are not required.
Please supply your answers in the greyed area below
Please show your calculations below