Aria Perfume, Inc., sold 3,210 boxes of white musk soap during January of 2016 at the price of $90 per box. The company offers a full refund for any product returned with 30 days from the dated of purchase. Based on historical experience, Ariaexpects that 3% of sales will be returned. How many performance of obligations are there in each sale of a box of soap? How much revenue should Aria recognize in January?