Osborne Company acquired three machines for $200,000 in a package deal. The three assets together had a book value of $160,000 on the seller's books. An appraisal costing the purchaser $2,000 indicated that the three machines had the following market values (book values are given in parentheses):

Machine 1: $60,000 ($40,000)

Machine 2: $80,000 ($50,000)

Machine 3: $100,000 ($70,000)

The three assets should be individually recorded at a cost of (rounded to the nearest dollar)

Machine 1 Machine 2 Machine 3

a. $40,000 $53,333 $66,667

b. $50,000 $62,500 $87,500

c. $40,000 $50,000 $70,000

d. $50,500 $67,333 $84,167