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.

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

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

Required

Calculate and allocate the impairment of CGU.