could you please solve this with steps ?

Metropolitan Masonry made a basket purchase of three items. Item X was appraised at $39,000; item Y was appraised at $57,000 and item Z was appraised at $61.000. The purchase price was $129,000. The amount at which item Y should be recorded is: A) ($57,000/$129,000) times $157,000. B) ($57,000/$157,000) times $129,000 C) ($57,000/$100,000) times $157,000 D) ($57,000/$100,000) times $129,000