Dunmore's year ends on 31 December 20X2. Its Laboratories CGU carries goodwill of 400,000; the carrying amount of its other assets is 3,800,000. No indication of impairment was identified during the year and the finance director proposes not to test the unit. The auditor nevertheless obtains a test, performed at the usual date, which shows a recoverable amount of 3,950,000. What conclusion should be drawn?