Macca's management undertook impairment testing at 30 June 2022 and determined the recoverable amount of the CGU to be $762 000. As a result, Macca recognized an impairment loss. Additional information as at 30 June 2022: The land has a fair value less costs of disposal of $240 000 The plant has a fair value less of costs of disposal of $150,000 This Question has thee parts. Answer Parts (a) to (c) below. Answer the questions in the spaces provided - Show all your workings. Part (a) - 3 Marks Determine the amount of the impairment loss at 30 June 2022. Part (b) - 10 Marks Show workings or calculations on how you allocate the impairment loss to the assets in the CGU. Time left 34