following is the question and answers, but i didn't got how the allocation of loss was calculated. please show me all workings.

plant 650,000

acc/dep-plant (150,000)

intangible assets 300,000

acc amortisation (100,000)

land 300,000

total non-current assets 1,000,000

cash 10,000

inventory 170,000

total current assets 180,000

total assets 1,180,000

liabilities 100,000

net assets 1,080,000

Halbrook ltd calculated the recoverable amount of the assets to be 930,000 the fair value less costs of disposal of the land was 232,000

Required: allocate the impairment assets.

plan - carrying amount 500,000, proportion 5/10, allocation of loss 125,000

intangibles - carrying amount 200,000, proportion 2/10, allocation of loss 50,000

land - carrying amount 300,000, proportion 3/10, allocation of loss 75,000

if the fair value less costs of disposal of the land is 232,000. then the land cannot be written down to an amount below that figure. hence the maximum impairment loss allocatable to land is 68,000. the extra 7000 must be allocated to the other assets. why it is 68,000 and 7000?