On July 15, 2021, Fatma & Co. signed a contract to provide Mitsudome Bakery with an ingredient-weighing system for a price of $100,800. The system included finely tuned scales that fit into Mitsudome's automated assembly line, Fatma's proprietary software modified to allow the weighing system to function in Mitsudome's automated system, and a one-year contract to calibrate the equipment and software on an as-needed basis. (Fatma competes with other vendors who offer ongoing calibration contracts for Fatma's systems.) If Fatma was to provide these goods or services separately, it would charge $69,000 for the scales, $10,000 for the software, and $21,000 for the calibration contract. Fatma delivered and installed the equipment and software on August 1, 2021, and the calibration service commenced on that date. Assume that the scales, software and calibration service are all separate performance obligations. How much revenue will Fatma recognize in 2021 for this contract? Multiple Choice $79,632 0 $0 Multiple Choice $79,632 O $0 $100,800 $88,452