Hickory Company made a lump-sum purchase of three pieces of machinery for $130,000 from an unaffiliated company. At the time of acquisition, Hickory paid $5,000 to determine the appraised value of the machinery. The appraisal disclosed the following values:

Machine A	$70,000
Machine B	$42,000
Machine C	$28,000

What cost should be assigned to machines A, B, and C, respectively?

A	B	C
$65,000	$39,000	$26,000

A	B	C
$45,000	$45,000	$45,000

A	B	C
$70,000	$42,000	$28,000

A	B	C
$67,500	$40,500	$27,000