(Learning Objective 1, 4: Allocating costs to assets acquired in a lump sum purchase; disposing of a plant asset) Haley Davis Inc. bought 3 used machines in a $100,000 lump sum purchase. An independent appraiser valued the machines as follows:

Machine No.

Appraised Value

1

$27,000

2

45,000

3

36,000

What is each machine’s individual cost? Immediately after making this purchase, Haley Davis sold machine 2 for its appraised value. What is the result of the sale? Round decimals to 3 places.