Grill Master offers contract GM205, which is comprised of a free-standing gas grill for small patio use plus installation to a customers gas line for a total price $860. On a standalone basis, the grill sells for $720 (cost $455), and Grill Master estimates that the fair value of the installation service (based on cost-plus estimation) is $160. Grill Master signed 8 GM205 contracts on April 20, 2014, and customers paid the contract price in cash. The grills were delivered and installed on May 15, 2014.

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