Current Attempt in Progress Ivanhoe Company sells prefabricated pools that cost $82000 to customers for $131985. The sales price includes an installation fee, which is valued at $18800. The fair value of the pool is $127850. 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 $131985 and $18800 respectively $107369 and $24616 respectively $115065 and 16920 respectively $127850 and $18800 respectively