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On Jan 1, 2018, Mirage enters into a contract with Tiger Company to build a custom home for $400,000. The cost to build the home

On Jan 1, 2018, Mirage enters into a contract with Tiger Company to build a custom home for $400,000. The cost to build the home was $330,000. The contract states a closing date of July 1. On Feb 1, Tiger requested to make the master bedroom door opening a double door as opposed to a single door. The request is made prior to the framing of the door frame. The expected cost to make the change is $100. Does the modification create a separate performance obligation?

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