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Ivanhoe Construction enters into a contract with a customer to build a warehouse for $970000 on March 30,2021 with a performance bonus of $50000 if the building is completed by July 31, 2021. The bonus is reduced by $10000 each week that completion is delayed. Ivanhoe commonly includes these completion bonuses in its contracts and, based on prior experience, estimates the following completion outcomes: The transaction price for this transaction is $1015000$970000$665500$675500 Wildhorse Company sells prefabricated pools that cost $89000 to customers for $138915. The sales price includes an installation fee, which is valued at $19500. The fair value of the pool is $134850. The installation is considered a separate performance obligation and is expected to take 3 months to complete. The transaction price allocated to the pool and the installation is $134850 and $19500 respectively $113949 and $24966 respectively $138915 and $19500 respectively $121365 and 17550 respectively