Answer:
d. $90,000, $60,000, $30,000 respectively.
Explanation:
The computation of price allocated is shown below:-
Ratio of values $90,000 : $60,000 : $30,000
= 3 : 2 : 1
Total cost = $180,000
Equipment = $180,000 × 3 ÷ 6
= $90,000
Installation= $180,000 × 2 ÷ 6
= $60,000
Training = $180,000 × 1 ÷ 6
= $30,000
Therefore the Equipment, Installation, Training is $90,000, $60,000, $30,000 respectively.