At Marbek Foundries, the Moulding cash-generating unit comprises a melting plant (carrying amount 400,000) and a set of tooling (carrying amount 200,000); the unit's goodwill was fully impaired in the past. The impairment reversal to be allocated amounts to 60,000. Without the prior loss, the carrying amounts net of depreciation would be 420,000 for the plant and 260,000 for the tooling. Individual recoverable amounts cannot be determined. What reversal is ultimately allocated to each asset?
- Carrying amount of the melting plant
- 400,000
- Carrying amount of the plant without the prior loss
- 420,000
- Carrying amount of the tooling
- 200,000
- Carrying amount of the tooling without the prior loss
- 260,000
- Reversal to be allocated
- 60,000