Crane Appliance Co. manufactures low-price, no-frills appliances that are in great demand for rental units. Pricing and cost information on Crane's main products are as follows. Item Stand-Alone Selling Price (Cost) Refrigerator $500 ($250) Range $530 ($300) Stackable washer/dryer unit $800 ($440) Customers can contract a purchase either individually at the stated prices or for a three-item bundle with a price of $1,920. The bundle price includes delivery and installation. Crane provides delivery and installation as a stand-alone service for any of its products for $90. The company follows IFRS. Respond to the requirements related to the following independent revenue arrangements for Crane Appliance Co.