SMH Bhd. acquired a factory and determine the following as a cash-generating unit:

Assets in CGU	Carrying Amount RM000
Plant	20,000
Machinery	15,000
Equipment	5,000
Motor vehicles	10,000
Inventory	2,000
Identifiable assets	52,000

Goodwill on acquisition attributable to this cash-generating unit is RM250,000. The unit could be sold for a net cash proceed of RM34,000,000. Value in use is estimated at RM38,000,000.

Required

1. Calculate the impairment loss (if any). Show the working.
2. Prepare a table showing the impairment loss allocation and the carrying amount after impairment. Show the working.
3. Explain the effect of carrying amount of CGU after impairment loss allocation.