Riverboat Adventures pays $120,000 plus $20,000 in closing costs to buy out a competitor. The real estate consists of land appraised at $22,100, a building appraised at $66,300, and paddle boats appraised at $81,600. Compute the cost that should be allocated to the building.

Just like a lot of other americans, john wayne died of cancer. but is there more to this story? in 1955, wayne was in utah shooting a film. across the state line, in nevada, the united states military was testing atomic bombs. radioactive fallout from those tests drifted across the filming location. a total of 46 of the 220 people working on the film eventually died of cancer. cancer experts estimate that one would expect only about 30 cancer deaths in a group this size. is the death rate among the movie crew unusually high? does this prove that exposure to radiation increases the risk of cancer?