Required information [The following information applies to the questions displayed below] Sky Communcations (SKY) usually sells a cell phone for $368 plus 12 months of cellular service for $552. SKY has a special, time-limited offer in which it gives the phone for free and sells the 12 months of cellular service for $360. Each phone costs SKY $180, which it accounts for in its perpetual inventory system. On July 1, SKY sells one of the special packages, delivers the phone, collects the $360 cash, and starts the cellular service. Required: For the special offer, how much of the $360 is allocated to the sale of the cell phone equipment versus the sale of the cellula service