The carrying amount of its assets were as follows: Assets Goodwill ,000 200 Patents 300 500 400 Machines Computers Buildings 1,000 2,400 Factory operated as CGU. Impairment review reveals that net selling price of a factory is 1,600,000 and value in use is 1,300,000. Buildings can be sold for 1,200,000 at current market price. As for Computers, due to change in technology, it is considered worthless now. Requirement: How should the impairment loss be allocated to the assets?