Roopam Enterprises (RE) manufactures customer-specific water purifiers as well as standard water purifiers. It received a confirmed order (the order that is non-cancellable) from M.M. College (MMC) for the installation of both the types of water purifiers for which ₹2,00,000 for customized water purifier and  ₹50,000 for standard water purifier as 100% advance on March 15, 2010. The goods are to be supplied only in the month of May 2011 when the college begins the new academic session. RE manufactured the specific water purifier on March 28, 2010 and kept it in its goods marked as specific delivery to be made to MMC but it did not identify the standard water purifier as a specific item for delivery to MMC. Suggest how RE should recognize the revenue.