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Kayamori, Inc., a healthcare software provider, enters into an arrangement to provide software and 1,000 hours of consulting services for $750,000. The software and the

Kayamori, Inc., a healthcare software provider, enters into an arrangement to provide software and 1,000 hours of consulting services for $750,000. The software and the consulting services are unrelated to the consulting services. In addition, Kayamori offers an option to its customer to purchase 100 additional hours of consulting services over the next month at a rate of $225 per hour, which represents a 10% discount from the normal rate. During the same period, Kayamori launched a general advertising campaign to offer a 10% discount for consulting services to other customers and potential customers. Determine how many performance obligations are included in Kayamoris arrangement with its customer

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