Xinglong Company purchased 3 machines from the auction market and paid a total of $225526 in cash and freight of $13763. Other relevant information is as follows:

Fair value: Machine A: $106395 Machine B: $156103 Machine C: $30078

Installation fee: Machine A: $60076 Machine B: $15031 Machine C: $5950

Test drive fee: Machine A: $2037 Machine B: $0 Machine C: $2466

Trial work:

Relative fair value share of costs of Machine B (Round to whole number)