P18-1 (Allocate Transaction Price, Upfront Fees) Tablet Tailors sells tablet PCs combined with Internet service (Tablet Bundle A) that permits the tablet to connect to the Internet anywhere (set up a Wi-Fi hot spot). The price for the tablet and a 4-year Internet connection service contract is $500. The standalone selling price of the tablet is $250 (cost to Tablet Tailors $175). Tablet Tailors sells the Internet access service independently for an upfront payment of $100, plus $72 payments at the beginning of years 2