Part 1 of 2 Hospital Equipment Company (HEC) acquired several fMRI machines for its inventory at a cost of $3,000 per machine. HEC usually sells these machines to hospitals at a price of $6.480. HEC also separately sells 12 months of training and repair services for fMRI machines for $1,620. HEC is paid $6,480 cash on November 30 for the sale of an fMRI machine delivered on December 1. HEC sold the machine at its regular price but included one year of free training and repair service. 9.09 pon eBook Print PA6-4 (Algo) Part 1 Required: 1. For the machine sold at its regular price, but with one year of "free" training and repair service, determine the dollar amount of revenue earned from the equipment sale versus the revenue earned from the training and repair service Equipment Service Allocated Transaction Price