Henderson Roofing made a basket purchase of three items. Item A was appraised at $35,000; item B was appraised at $55,000 and item C was appraised at $60,000. The purchase price was $125,000. The amount at which item B should be recorded is: ($55,000/$150,000)*$125,000. ($55,000/$125,000)*$150,000. ($55,000/$95,000)*$125,000. ($55,000/$95,000)*$150,000