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. Pharoah Corporation purchased computer equipment installation and training for a total cost of $120960 on March 15, 2021. Estimated standalone fair values of the equipment. installation, and training are $78000, $50400, and $22800 respectively. The transaction price allocated to equipment installation and training is O $78000, $50400, $22800 respectively O $40320, $40320, $40320 respectively $62400, $40320, $18240 respectively O $120960 for the entire bundle