Plesko & Sons specializes in selling and installing upscale home gymnasiums. On March 1, 2024, Plesko sold a premium home gym package that includes weight lifting equipment, back-lit wall mirrors with built-in video screens, and high-quality shock-resistant flooring, along with installation service, for $36,000. If sold separately, each of these goods or services would have cost $16,300 (weight lifting equipment), $12,100 (wall mirrors), $8,500 (flooring), and $3,100 (installation), respectively. How much of the transaction price would be allocated to the weight lifting equipment assuming that each of these four parts of the contract is a separate performance obligation? a. $7,335 b. $0 c. $14,670 d. $16,300