Seeder Inc. made a lump-sum purchase of three pieces of machinery for $140,000 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 $70,000 Machine B $42,000 Machine C $28,000 What cost should be assigned to Machines A, B, and C, respectively? A. A: $48,000; B: $48,000; C: $48,000 B. A: $72,000; B: $43,200; C: $28,800 C. A: $70,000; B: $42,000; C: $28,000 OD. A: $74,000; B: $39,600; C: $26,400