Carla Vista Company manufactures products ranging from simple automated machinery to complex systems containing numerous components. Unit selling prices range from $200,000 to $1,500,000 and are quoted inclusive of installation. The installation process does not involve changes to the features of the equipment and does not require proprietary information about the equipment in order for the installed equipment to perform to specifications. Carla Vista has the following arrangement with Vaughn Inc. - Vaughn purchases equipment from Carla Vista for a price of $1,087,200 and contracts with Caria Vista to install the equipment. Carla Vista charges the same price for the equipment irrespective of whether it does the installation or not. The cost of the equipment is $615,000. - Vaughin is obligated to pay Carla Vista the $1,087,200 upon the delivery of the equipment. Carla Vista delivers the equipment on June 1, 2025, and completes the installation of the equipment on 5 eptember 30,2025 , The equipernent has a uscful life of 10 years. Assume that the equipment and the installation are two distinct performance obligations which should be accounted for separately. Assuming Carla Vista does not have market data with which to determine the standalone selling price of the installation services. As a result, an expected cost plus margin approach is used. The cost of instaliation is $36.240; Carla Vista prices these services with a 25% margin retative to cost. How should the transaction price of $1,087,200 be allocated among the performance obligations? (Do not round intermediate calculations. Round final answers to 0 decimal ploces, e.9. 5.275.) Equipment Installation List of Accounts Attempts: 0 of 5 used