MS Co. 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. Container Corporation purchased computer equipment, installation and training for a total cost of 175,000 on March 15, 2018. Estimated standalone fair values of the equipment, installation, and training are 90,000, 54,000, and 36,000 respectively. What is the transaction price to be allocated to each performance obligation?