Blossom Company sells prefabricated pools for $129015 with a cost of $78000 to customers. The sales price includes an installation fee, which is valued at $18500. The fair value of the pool is $124850. 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

a. $129015 and $18500 respectively. b. $124850 and $18500 respectively. c. $112365 and $16650 respectively. d. $104282 and $24733 respectively.