The valuation department of Berty Ltd made the following financial information available for the purpose of impairment testing regarding the assets within one of its cash-generating unit at 30 June 2019:

Plant 400 000

Less Accumulated Depreciation Plant (120,000) 280 000

Inventories 110,000

Trade Receivables 90 000

Goodwill 50 000

Land 100 000

$630 000

Furthermore, the value in use of the CGU is estimated to be $510 000.However, the fair value less costs of disposal of the land was $80 913.

Required

Calculate the impairment loss to be allocated to each asset within the CGU and their net carrying amount.