In June 2013, Darren bought 1,000 ordinary shares in Cubson plc for £8,400. In November 2017, Phere plc made a takeover bid for Cubson plc, offering two ordinary shares and one preference share in Phere for each ordinary share in Cubson. This offer was accepted on 21 November 2017 when the market value of ordinary shares in P here plc was £4 per share and the market value of preference shares in Phere plc was £2 per share.
Show how Darren's cost of £8,400 should be allocated between the shares which he received by virtue of the takeover.