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Wildhorse Company manufactures equipment. Wildhorse's products range from simple automated machinery to complex systems containing numerous components. Unit selling prices range from $215,000 to $1,520,000, and are quoted inclusive of installation. The installation process does not involve changes to the features of the equipment to perform to specifications. Wildhorse has the following arrangement with Indigo Inc. - Indigo purchases equipment from Wildhorse on May 2, 2023, for a price of $960,000 and contracts with Wildhorse to install the equipment. Wildhorse charges the same price for the equipment irrespective of whether it does the installation or not. Using market data, Wildhorse determines that the installation service is estimated to have a fair value of $40,000. The cost of the equipment is $700,000. Indigo is obligated to pay Wildhorse the $920,000 on delivery of the equipment and the balance on the completion of the installation. Wildhorse delivers the equipment on June 1, 2023, and completes the installation of the equipment on September 30,2023 . Assume that the equipment and the installation are two distinct performance obligations that should be accounted for separately. Allocate the transaction price of $960,000 among the performance obligations of the contract. Assume Wilchorve follows iffes. (Round percentage allocations to 2 decimol places, e. 12.25% and final answers to 0 decinal places, es. 5.275.) Delivery equipment Installation 5