K Seeder Inc. made a lump-sum purchase of three pieces of machinery for $160,000 from an unaffiliated company. At the time of acquisition, Seeder paid $4,000 to determine the appraised value of the machinery. The appraisal disclosed the following values: Machine A $80,000 Machine B $48,000 Machine C $32,000 What cost should be assigned to Machines A, B, and C, respectively? OA. A: $82,000; B: $49,200; C: $32,800 OB. A: $80,000; B: $48,000; C: $32,000 OC. A: $84,000; B: $45,600; C: $30,400 OD. A: $54,667; B: $54,667; C: $54,667