November Raincoats uses three different machines to manufacture raincoats. Due to climate change and changes in consumer preferences, demand for raincoats has declined in recent years. The following information is relevant to the evaluation of impairment.

Required:
Determine the amount of impairment that should be recorded for the cash generating unit and for each of the three machines.

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Machine A Machine B Machine C Total Net carrying amount $1,000,000 S1,00,000 $2,000,000 SA,500,000 Fair value less costs to sell SI,000,000 1.200,000 800,0 4,000,000 3,800,000 Value in use n/a n/a /a