Montana Corp. sells a high speed mixing device for commercial and medical applications for a price of $35,000. The system includes the actual mixer, Montana's proprietary software that is customized to the client and required for operation, and a one- year contract to calibrate the equipment and software on an as-needed basis. It is possible for other competitors to provide the calibration services, as well. If Montana were to provide these goods or services separately, it would charge $25,000 for the mixer, $10,000 for the software, and $5,000 for the calibration contract. If Montana Corp. sold one of these packages on October 31, how much revenue would it record for the year ended December 31? Round to the nearest dollar $35,000 O $31,354 $30,625 $35,833