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. Carla Vista Corporation purchased computer equipment, Installation and training for a total cost of $129600 on March 15, 2018. Estimated standalone fair values of the equipment, Installation, and training are $82500, $54000, and $25500 respectively. The transaction price allocated to equipment, Installation and training is $129600 for the entire bundle. $43200, $43200, $43200 respectively. $82500, $54000, $25500 respectively. $66000, $43200, $20400 respectively