Maxwell Co. has collected the following data for impairment test of a Cash Generating Unit (CGU) on September 31, 2021, which is the end of its fiscal year.

Has the CGU have any impairment loss in 2021? If yes then calculate and record the impairment loss on the CGU on September 31, 2021.

Goodwill Machinery Building Total for the CGU Book value $30,000 Fair Value Costs to sell $250,000 $200,000 $5,000 $400,000 $450,000 $10,000 Value-in- use $220,000 $380,000 $680,000 $650,000 $15,000 $600,000