HennerCorporation made a lump sum purchase of three pieces of machineryfor $140,000. The fair market values of the machines on the purchase date were:
Machine A............ $58,608
Machine B............ ?
Machine C............ 37,444
Total................ ?
In recording the purchase, Henner Corporation recorded Machine A at acost of $50,400. Calculate the cost assigned to Machine B. Do not use decimals in your answer.