undefined

Ben Ltd operates a cash-generating unit that consists of multiple assets for the period ended 30 June 2021. The unit is carried under cost model. The carrying amount of each asset before impairment testing of the unit is shown below. 30 June 2021 Cash $50,000 Receivables $10,000 Machinery $350,000 Brand $150,000 At 30 June 2021, the value in use of the unit is assessed to be $610,000. What would be the carrying amount of the machinery after impairment testing for the period ended 30 June 2021? $381,250 $385,000 $315,000 $350,000