Celtic Company Bought Three Used Machines Located in Toronto for $20,000,000

Celtic Company bought three used machines located in Toronto for $20,000,000. The arrangement with the seller is to move all the equipment to Celtic's factory in Edmonton. It is understood that some of the equipment will be sold as scrap or disassembled and used as spare parts. A careful inventory of all the equipment is shown below. Celtic's plans are to maximize the value of each item by using it in its most beneficial manner.
$$\begin{array} { | l | r | r | r | } \hline &{ \begin{array} { c } \text { Value if } \\\text { installed and } \\\text { operated }\end{array} } &{ \begin{array} { c } \text { Value as } \\\text { spare parts }\end{array} } & { \begin{array} { c } \text { Value } \\\text { as scrap }\end{array} } \\\hline \text { Machine A } & \$ 5,050,000 & \$ 3,950,000 & \$ 4,250,000 \\\hline \text { Machine B } & 3,990,000 & 4,040,000 & 740,000 \\\hline \text { Machine C } & \underline { 10,610,000 } & \underline { 10,410,000 } & \underline { 11,110,000 } \\\hline \text { Total } & \$ 19,650,000 & \$ 18,400,000 & \$ 16,100,000 \\\hline\end{array}$$ Required:
Allocate the purchase price among the assets acquired.