A six$-$month limited warranty. This warranty guarantees that Creative will cover any costs that arise due to repairs or replacements associated with defective products for up to six months.

A coupon to purchase a Creative Probook e$-$book reader for $$200,$ a price that represents a $50\%$ discount from the regular Probook price of $$400.$ It is expected that $20\%$ of the discount coupons will be utilized.

A coupon to purchase a one$-$year extended warranty for $$50.$ Customers can buy the extended warranty for $$50$ at other times as well. Creative estimates that $40\%$ of customers will purchase an extended warranty.

Creative does not sell the Protab without the limited warranty, option to purchase a Probook, and the option to purchase an extended warranty, but estimates that if it did so$,$ a Protab alone would sell for $$760.$

a$.$ & b$.$ Indicate below whether each item is a separate performance obligation. For each separate performance obligation you have indicated, allocate a portion of the contract price.