Bella Pool Company sells prefabricated pools that cost $80,000 to customers for $128,000. The sales price includes an installation fee, which is valued at $18,000. The fair value of the pool is $115,200. 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 $124,541 and $19,459 respectively $144,000 and $20,000 respectively $128 000 and $20,000 respectively $110,702 and $17 298 respectively