Carla Vista Company sells prefabricated pools that cost $83000 to customers for $140600. The sales price includes an installation fee, which is valued at $19200. The fair value of the pool is $131000. 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 $140600 and $19200, respectively. $89135 and $41865, respectively. $131000 and $19200, respectively. $122627 and \$17973, respectively