Meyer & Smith is a full service technology company. They provide equipment, installation services as well as training Customers can purchase any product or service separately or as bundled package. Pharoah Corporation purchased computer equipment, installation and training for a total cost of $136080 on March 15, 2021. Estimated standalone fair values of the equipment, installation, and training are 596000 $64800 and $33600 respectively. The transaction price allocated to equipment, installation and training is $96000, 564800, 533600 respectively $45350, 545360, $45360 respectively, $136080 for the entire bundle $67200. $45360, $23520 respectively