How is the cost of a lump-sum purchase allocated to the individual assets acquired?

How is the cost of a lump-sum purchase allocated to the individual assets acquired? Provide a simple example of how the allocation would be performed if your company paid $1,000,000 cash in total for a restaurant (land, building, and equipment), and the appraised value was actually $1,200,000 for the 3 asset components $400,000, $500,000, and $300,000, respectively.Does the balance in the Accumulated Depreciation – Machinery account represent funds to replace the machinery when it wears out? If not, what does it represent?Assume you work for a company in sales and therefore are entitled to not only hourly pay, but commission and bonus as well. You work 40 hours in a payroll week. Calculate your gross pay for your company if you make $x per hour (you select your rate!), earn a 5% bonus (of gross pay), and earn 10% commission (of gross pay)* please use the following quotes within the paper:A company may pay a single price for several assets as a group—a lump-sum purchase (sometimes called a basket purchase).For accounting purposes, the company must identify the cost of each asset purchased. The total cost paid (100%) is divided among the assets according to their relative market values.*please note the book is not required per completion of the assignment. Reference per work citedMatsumura, T.M.B.M.E. M. (2017). Horngren’s Financial & Managerial Accounting. [Bookshelf]. Retrieved from https://full-bookshelf.vitalsource.com/#/books/9780134491646/