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$ 1 9 , 0 0 0 ( projector ) , $ 1 6 , 0 0 0 ( speakers ) , $ 2 1

$19,000(projector), $16,000(speakers), $21,500(seats), and $6,000(installation), respectively.
a. How much of the transaction price would be allocated to the projector, the speakers, the leather seats, and the installation service, assuming that each of these four parts of the contract is a separate performance obligation?
\table[[,Transaction Price,note,,],[Projector,,*,projector,19000],[surround speakers,,*,speakers,16000],[leather seats,,*,seats,21500],[installation service,*,installation,complete installation service,]]
32500
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