Pharoah Windows manufactures and sells custom storm windows for three$-$season porches. Pharoah also provides installation service

for the windows. The installation process does not involve changes in the windows, so this service can be performed by other vendors.

Pharoah enters into the following contract on July $1,2025,$ with a local homeowner. The customer purchases windows for a price of

$$2,370$ and chooses Pharoah to do the installation. Pharoah charges the same price for the windows irrespective of whether it does

the installation or not. The customer pays Pharoah $$2,080($which equals the standalone selling price of the windows, which have a

cost of $$1,140)$ upon delivery and the remaining balance upon installation of the windows. The windows are delivered on September $1,$

$2025,$ Pharoah completes installation on October $15,2025,$ and the customer pays the balance due.