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 $136080 on March 15, 2021. Estimated standalone fair values of the equipment, installation, and training are $96000, $64800, and $33600 respectively. The transaction price allocated to equipment, installation and training is O $96000, $64800, $33600 respectively. O $45360, $45360, $45360 respectively. $136080 for the entire bundle. $67200, 545360,523520 respectively