Portland Manufacturing bought three used machines in a $209,000 lump-sum purchase. An independent appraiser valued the machines as shown:

Machine No. Appraised Value
1 ..................... $73,100
2 .................. $120,400
3 .................... $21,500

What is each machine’s individual cost? Immediately after making this purchase, Portland sold Machine No. 3 for its appraised value. What is the result of the sale? (Round decimals to three places when calculating proportions, and use your computed percentages in all calculations.)