The following information relates to Mangi Food cash generated unit

Goodwill attributable to the cash generated unit amounts to R57 000 and the CGU consists of the following assets

Value in use and fair value amounted to R620 000 and R565 700 respectively and cost to sell were estimated as R13 400

Required

Calculated and allocate the impairment of CGU

	Acquisition date	cost	Depreciation Policy
Building	1 January 2019	356 780	5 years straight line with R10 000 residual value
Plant	31 July 2017	234 600	10% diminishing balance
Equipment	6 July 2019	123 450	5% on cost
Machinery	1 January 2017	200 000	10% on cost