Metropolitan Masonry made a basket purchase of three items. Item X was appraised at $35,000; item Y was appraised at $55,000 and item Z was appraised at $60,000. The purchase price was $125,000. The amount at which item Y should be recorded is:

	a.	($55,000/$125,000) $150,000.
	b.	($55,000/$150,000) $125,000.
	c.	($55,000/$95,000) $150,000.
	d.	($55,000/$95,000) $125,000.