Answer:
the  land recorded with an allocated cost is $39,200
Explanation:
The computation of the land recorded with an allocated cost is 
Total appraised value is 
= $57,000 + $49,000 + $19,000
= $125,000
Now for land, the allocated value is 
 = $100,000 × 49000 ÷ 125000 
= $39,200
Hence, the  land recorded with an allocated cost is $39,200
The same is to be considered by doing above calculations