Timberly construction makes a lump sum purchase of several assets on januraryb1 at a total cash prics of $810000.The estimated market values of the purchased assets are building $427,800 land,$241,800;land improvements,$37,200;and four vehicles,$223,200

Allocation of total cost	Appraised Value	Percent of Total Appraised Value	X	Total cost of Acquisition	Appointed Cost
Building			X
Land			X
Land improvements			X
Vehicles			X
Total			X