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 a bundled package. Blossom Corporation purchased computer equipment, installation and training for a total cost of $138240 on March 15, 2021 Estimated standalone fair values of the equipment, installation and training are $87000 557600, and $28200 respectively. The transaction price allocated to equipment installation and training is $87000,557600, $28200 respectively $46080, 516080, 5460B0 respectively $133240 for the entire bundle 569600, 546080,522560 respectively