Roopak Sales (RS) manufactures customer specific juicer and mixers as well as standard juicer and mixers. It received a confirmed order (the order that is non-cancellable) from a M.M. Hotels (MMH) for the installation of both the type of products for which ₹2,00,000 was received for customized product and ₹50,000 for standard product as 100% advance on March 15, 2010 for goods to be supplied in the month of May 2011 only when hotel is inaugurated. RS manufactured the specific product on March 28, 2010 and kept is in its goods marked as specific delivery to be made to MMH but it did not identify standard water purifier as specific item for delivery to MMH. Suggest how RS should recognize revenue.