Barnes and Harris is a full-service technology company. They provide equipment, installation services as well as training. Customers can purchase any product or service separately or as a bundled package. Container Corp. purchased computer equipment, installation and training for a total cost of $330,000 on March 15, 2018. Estimated standalone fair values of the equipment, installation, and training are $180,000, $120,000, and $60,000 respectively. The transaction price allocated to equipment, installation and training is

a. $165,000, $110,000, and $55,000 respectively

b. $110,000, $110,000, and $110,000 respectively

c. $330,000 for the entire bundle.

d. $180,000, $120,000, and $60,000 respectively.