Razer sells an electronic package. The package includes headphones, phone and maintenance agreement . Razer provides these electronic goods separately

Company sells:

headphones: $50

phone: $20

maintenance agreement: $10

On June 1, 2021 Razer signed a contract to Steve for ONE of the electronic packages in exchange for $80

- Razer received $40 on June 1 and full payment of $40 on October 1, 2021

- The contract with Steve includes the headphones, phone and annual maintenance agreement that promises for scheduled maintenance on a monthly basis

- The headphone, phone and maintenance are separate performance obligations

Question: What is the transaction price allocated to each performance obligation

Calculate the revenue Razer records in 2021 to the performance obligations: 1. headphones

2. phone

3. maintenance agreement