E$18-12($LO$3)($Allocate Transaction Price$)$ Shaw Company sells goods that cost $$300,000$ to Ricard Company for $$410,000$ on January $2,2017.$ The sales price includes an installation fee, which has a standalone selling price of $$40,000.$ The standalone selling price of the goods is $$370,000.$ The installation is considered a separate performance obligation and is expected to take $6$ months to complete.