of Package Purchase Price Tamock Company purchased a plant from one of its suppliers. L 50.000 purchase price included the land, a building, and factory machinery. Tamock also paid 000 in legal fees to negotiate the purchase of the plant. An appraisal showed the following values for BZA. Allocation the items purchased: Property Assessed Value Land Building .$126,000 456,000 . 318,000 $900,000 Using the assessed value as a guide, allocate the total purchase price of the plant to the land, building and machinery accounts in Tamock Company's records