I know it's been hashed over before, but I'm having problems figuring out how to compute my cost basis for some AT&T stock and the subsequent NCR stock that I got.

I read the lengthy description about this subject on the Motley Fool site http://www.fool.com/FoolFAQ/FoolFAQ0006.htm and had a bunch of questions.

It says:
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As the last major piece of the spin-offs from AT&T, NCR (NYSE: NCR) (N) (S) shareholders should have received by now either notice of shares registered in their name or a check for fractional shares. The spin-off was a 1-for-16 ratio, meaning shareholders will receive one share of NCR for each 16 shares of AT&T. For those holding less than 16 shares of AT&T, their situation has been handled differently.

If a Fool purchased 100 shares of AT&T on December 2, 1996 at $39, the entire cost of that purchase (figuring in the commission) was $3,925. That Fool then allocates 95.23% of the purchase price to the 100 shares of AT&T they now hold. That's (0.9423 x $3,925) / 100 shares, or ($3,698.54) / 100 = $36.98 per share. The rest of the purchase price, or 4.77 of the original purchase price, should be allocated to the 6.25 NCR shares. That's (0.0477 x $3,295) / 6.25, or ($157.17) / 6.25 = $25.15 per share.
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1) Either I have no clue what's going on, or the numbers in this article are really sloppy. It uses both 95.23% and 0.9423 to mean represent the same value. Which is correct? Also, near the bottom of the paragraph, it uses $3295 as a multiplier. Should this actually be the $3925 that's used above? Also, depending on which of 95.23 or 94.23 is correct, the .0477 number may be incorect (if they're supposed to sum to 100.00.)

2) Where did the 95.23 (or 94.23%) number come from? I was assuming that it was 15/16, but that computes to 93.75%. Is this a "magic number" that corresponds to the spinoff?

3) How do I enter this into Quicken 98 for the Mac?

Thanks for any clarifications you can provide!!!

-jse